The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions

The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions

For the business entities, especially for micro-entities, the year 2022 has represented an economic collapse due to fiscal changes. One of the most controversial measures adopted by the Government aims overtaxing of the employees who obtain income based on a part-time individual employment contract....

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Bibliographic Details
Main Author: Antonia-Cătălina HORVAT
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2023-02-01
Series:CECCAR Business Review
Subjects:
employment contract
part-time
overtaxing salary incomes
salary
salary calculation
full-time
Online Access: https://www.ceccarbusinessreview.ro/the-impact-of-additional-taxation-of-part-time-employment-contracts-in-the-romanian-economy-against-the-background-of-an-accumulation-of-recessions-a279d/download-PDF/

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https://www.ceccarbusinessreview.ro/the-impact-of-additional-taxation-of-part-time-employment-contracts-in-the-romanian-economy-against-the-background-of-an-accumulation-of-recessions-a279d/download-PDF/

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