Publication: Aspectele fiscale privind impozitul pe veniturile persoanei fizice care nu desfăşoară activitate de întreprinzător
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ASEM
Abstract
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VIERU, 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.
The 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.
The 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.
Keywords
impozit pe venit, persoană fizică, subiectul impunerii, contribuabil, obiectul impunerii, reținerea finală, reținerea prealabilă