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The Single Return for the Year 2020

open access: yesCECCAR Business Review, 2020
The Order of the President of the National Agency for Fiscal Administration 139/2020 presents the model, the content and the submission and management procedure for the single return for income tax and social contributions paid by natural persons. By the
Lucian CERNUȘCA
doaj   +1 more source

News Regarding the Taxation of Authorized Natural Persons in 2023

open access: yesCECCAR Business Review, 2023
Starting this year, the Government Ordinance No. 16/2022 brings a series of modifications to the tax regime applicable to the tax-payers who obtain income from independent activities within an authorized natural person.
Lucian CERNUȘCA
doaj   +1 more source

Does Tax-Benefit Linkage Matter for the Incidence of Social Security Contributions?

open access: yesSocial Science Research Network, 2020
We study the earnings responses to three large increases in employer Social Security contributions (SSCs) in France. We find evidence of full pass-through to workers in the case of a strong and salient relationship between contributions and expected ...
Antoine Bozio, T. Breda, Julien Grenet
semanticscholar   +1 more source

COMPARATIVE ASPECTS OF THE FISCAL ADMINISTRATION IN ROMANIA COMPARED TO BULGARIA, POLAND AND HUNGARY [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2023
The role of the tax authorities is to collect sufficient revenue to cover expenditure and to ensure that all taxpayers contribute to the government's funds in accordance with the provisions of the Tax Code.
CHIRCULESCU MARIA FELICIA
doaj  

Social contribution of forensic odontology in Japan

open access: yesJapanese Dental Science Review, 2019
Half a century has passed since the department for education and research on forensic odontology was established at dentistry-related universities in Japan in 1964. In order to meet the demands of society, the number of universities with a department of forensic odontology increased up until around 2005. In 2007, the Japanese Society of Forensic Dental
Toshinobu Komuro   +7 more
openaire   +3 more sources

Frontotemporal contributions to social and non‐social semantic judgements

open access: yesJournal of Neuropsychology, 2023
Abstract Semantic judgements involve the use of general knowledge about the world in specific situations. Such judgements are typically associated with activity in a number of brain regions that include the left inferior frontal gyrus (IFG).
Joakim Norberg   +3 more
openaire   +3 more sources

The Taxation of Income from Consultancy Activities Regarding the Accessing and Implementation of the Projects Financed by European Funds

open access: yesCECCAR Business Review, 2021
The present article aims to emphasize a number of conceptual and practical issues related to the taxation mechanism concerning the income tax and the social contributions related to taxpayers who conduct consultancy activities in the field of projects ...
Ramona LILE   +4 more
doaj   +1 more source

BUDGET AMENDMENT – CAUSE AND EFFECT [PDF]

open access: yesAnnals of the University of Petrosani: Economics, 2014
This paper analyzes both the causes and effects of budget amendment in Romania, taking into account the Fiscal Budget Responsibility Law. Reduction by 5% of the CSI payable by the employer from the 1st of October 2014 should be necessarily accompanied by
ROXANA ISPAS
doaj  

ANALYSIS OF SOCIAL FORESTRY PROGRAMS ON COMMUNITY INCOME AROUND THE CONCESSION AREA AT PT. MUSI HUTAN PERSADA [PDF]

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences, 2019
Forestry as one of the determinants of the natural life buffer system that has provided great benefits for humanity must be maintained, its existence and its sustainability.
Maryadi, Asmani N., Minha A., Sari N.S.
doaj   +1 more source

Resisting gentrification: The theoretical and practice contributions of social work

open access: yesJournal of Social Work, 2019
Summary Gentrification is changing the landscape of many cities worldwide, exacerbating economic and racial inequality. Despite its relevance to social work, the field has been conspicuously absent from scholarship related to gentrification.
Amie Thurber   +3 more
semanticscholar   +1 more source

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