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Aspectele fiscale privind impozitul pe veniturile persoanei fizice care nu desfăşoară activitate de întreprinzător

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cris.sourceIdoai:irek.ase.md:123456789/1402
dc.creatorVieru, Roman
dc.creatorLazari, Liliana
dc.date2021-11-26T08:38:15Z
dc.date2021-11-26T08:38:15Z
dc.date2020-04
dc.date.accessioned2023-11-13T20:52:31Z
dc.date.available2023-11-13T20:52:31Z
dc.descriptionVIERU, Roman, LAZARI, Liliana. Aspectele fiscale privind impozitul pe veniturile persoanei fizice care nu desfăşoară activitate de întreprinzător = Tax Aspects Regarding the Income Tax of the Individual Who Does Not Carry Out an Entrepreneur Activity. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 240-247. ISBN 978-9975-75-989-2.
dc.descriptionThe presented research will examine the tax aspects regarding the income obtained by individuals who do not carry out any entrepreneurial activity but obtain certain taxable or non-taxable income during the tax period. Simultaneously, the types of obtained revenues and the obligation to declare them will be analysed and a tax assessment on the respective revenues will be debated. JEL: M41, H25; CZU: 336.226.11.
dc.formatapplication/pdf
dc.identifier978-9975-75-989-2
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1402
dc.identifier.urihttps://cris.ase.md/handle/123456789/4599
dc.languageother
dc.publisherASEM
dc.subjectimpozit pe venit
dc.subjectpersoană fizică
dc.subjectsubiectul impunerii
dc.subjectcontribuabil
dc.subjectobiectul impunerii
dc.subjectreținerea finală
dc.subjectreținerea prealabilă
dc.titleAspectele fiscale privind impozitul pe veniturile persoanei fizice care nu desfăşoară activitate de întreprinzător
dc.titleTax Aspects Regarding the Income Tax of the Individual Who Does Not Carry Out an Entrepreneur Activity
dc.typeArticle
dspace.entity.typePublication
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