Asociatul unic între optimizare fiscală şi abuzul de drept//The sole associate between tax optimization and abusive practice
This study aims to analyze from the perspective of the provisions of tax law, the viability and sustainability of entrepreneurial solutions for sole proprietorships of companies. The study raises questions about the reality of this professional profile, the tax consequences of doing business in this...
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| Format: | Article |
| Language: | English |
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Editura Universității „Alexandru Ioan Cuza” din Iași
2022-08-01
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| Series: | Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice |
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| Online Access: | https://pub.law.uaic.ro/ro/volume-publicate/2022/anale-uaic-tomul-lxviii-stiine-juridice-nr.-ii/drept-public/ioana-maria-costea |
| _version_ | 1811343619900047360 |
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| author | Ioana Maria Costea |
| author_facet | Ioana Maria Costea |
| author_sort | Ioana Maria Costea |
| collection | DOAJ |
| description | This study aims to analyze from the perspective of the provisions of tax law, the viability and sustainability of entrepreneurial solutions for sole proprietorships of companies. The study raises questions about the reality of this professional profile, the tax consequences of doing business in this scenario compared to other formulas and especially to propose remedies in the name of tax equity for abusive tax practice. |
| first_indexed | 2024-04-13T19:32:05Z |
| format | Article |
| id | doaj.art-2bfb9735427b471aaada80a22c500d69 |
| institution | Directory Open Access Journal |
| issn | 1221-8464 2537-3048 |
| language | English |
| last_indexed | 2024-04-13T19:32:05Z |
| publishDate | 2022-08-01 |
| publisher | Editura Universității „Alexandru Ioan Cuza” din Iași |
| record_format | Article |
| series | Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice |
| spelling | doaj.art-2bfb9735427b471aaada80a22c500d692022-12-22T02:33:09ZengEditura Universității „Alexandru Ioan Cuza” din IașiAnalele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice1221-84642537-30482022-08-0168229931410.47743/jss-2022-68-3-18Asociatul unic între optimizare fiscală şi abuzul de drept//The sole associate between tax optimization and abusive practiceIoana Maria Costea0https://orcid.org/0000-0002-7787-4641UAIC, Law, RomaniaThis study aims to analyze from the perspective of the provisions of tax law, the viability and sustainability of entrepreneurial solutions for sole proprietorships of companies. The study raises questions about the reality of this professional profile, the tax consequences of doing business in this scenario compared to other formulas and especially to propose remedies in the name of tax equity for abusive tax practice.https://pub.law.uaic.ro/ro/volume-publicate/2022/anale-uaic-tomul-lxviii-stiine-juridice-nr.-ii/drept-public/ioana-maria-costeasole associateindividual income taxcompany taxlaw abuserequalification |
| spellingShingle | Ioana Maria Costea Asociatul unic între optimizare fiscală şi abuzul de drept//The sole associate between tax optimization and abusive practice Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice sole associate individual income tax company tax law abuse requalification |
| title | Asociatul unic între optimizare fiscală şi abuzul de drept//The sole associate between tax optimization and abusive practice |
| title_full | Asociatul unic între optimizare fiscală şi abuzul de drept//The sole associate between tax optimization and abusive practice |
| title_fullStr | Asociatul unic între optimizare fiscală şi abuzul de drept//The sole associate between tax optimization and abusive practice |
| title_full_unstemmed | Asociatul unic între optimizare fiscală şi abuzul de drept//The sole associate between tax optimization and abusive practice |
| title_short | Asociatul unic între optimizare fiscală şi abuzul de drept//The sole associate between tax optimization and abusive practice |
| title_sort | asociatul unic intre optimizare fiscala si abuzul de drept the sole associate between tax optimization and abusive practice |
| topic | sole associate individual income tax company tax law abuse requalification |
| url | https://pub.law.uaic.ro/ro/volume-publicate/2022/anale-uaic-tomul-lxviii-stiine-juridice-nr.-ii/drept-public/ioana-maria-costea |
| work_keys_str_mv | AT ioanamariacostea asociatulunicintreoptimizarefiscalasiabuzuldedreptthesoleassociatebetweentaxoptimizationandabusivepractice |