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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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2023-02-01
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| Series: | CECCAR Business Review |
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| 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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| _version_ | 1828004103863664640 |
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| author | Antonia-Cătălina HORVAT |
| author_facet | Antonia-Cătălina HORVAT |
| author_sort | Antonia-Cătălina HORVAT |
| collection | DOAJ |
| description | 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. The article hereby aims to draw attention to the impact of the Fiscal Code changes on the income from salaries for the part-time employment contracts, changes overlapped against the background of the world energy crisis and the military crisis at the Romanian border. |
| first_indexed | 2024-04-10T07:09:03Z |
| format | Article |
| id | doaj.art-072ee739b4104f1ca5e88d1b2f0205b6 |
| institution | Directory Open Access Journal |
| issn | 2668-8921 |
| language | English |
| last_indexed | 2024-04-10T07:09:03Z |
| publishDate | 2023-02-01 |
| publisher | The Body of Expert and Licensed Accountants of Romania |
| record_format | Article |
| series | CECCAR Business Review |
| spelling | doaj.art-072ee739b4104f1ca5e88d1b2f0205b62023-02-26T17:06:13ZengThe Body of Expert and Licensed Accountants of RomaniaCECCAR Business Review2668-89212023-02-0141424910.37945/cbr.2023.01.0526688921The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of RecessionsAntonia-Cătălina HORVAT0"1 Decembrie 1918" University of Alba IuliaFor 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. The article hereby aims to draw attention to the impact of the Fiscal Code changes on the income from salaries for the part-time employment contracts, changes overlapped against the background of the world energy crisis and the military crisis at the Romanian border. 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/ employment contractpart-timeovertaxing salary incomessalarysalary calculationfull-time |
| spellingShingle | Antonia-Cătălina HORVAT The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions CECCAR Business Review employment contract part-time overtaxing salary incomes salary salary calculation full-time |
| title | The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions |
| title_full | The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions |
| title_fullStr | The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions |
| title_full_unstemmed | The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions |
| title_short | The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions |
| title_sort | impact of additional taxation of part time employment contracts in the romanian economy against the background of an accumulation of recessions |
| topic | employment contract part-time overtaxing salary incomes salary salary calculation full-time |
| url |
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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