CHALLENGES FOR MICRO-ENTERPRISE AND INCOME TAXPAYERS IN 2023
Entities are registered in Romania in the fiscal vector in 2023 as income taxpayers or profit taxpayers. Due to the legislative changes, the execution of the financial year 2023 radically changes the status of the entities, and each economic agent must be separately analyzed to be included in the...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2023-04-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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| Online Access: | https://www.utgjiu.ro/revista/ec/pdf/2023-02/05_Deaconu.pdf |
| _version_ | 1797640081985503232 |
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| author | SORIN-CONSTANTIN DEACONU |
| author_facet | SORIN-CONSTANTIN DEACONU |
| author_sort | SORIN-CONSTANTIN DEACONU |
| collection | DOAJ |
| description | Entities are registered in Romania in the fiscal vector in 2023 as income taxpayers or profit taxpayers. Due to
the legislative changes, the execution of the financial year 2023 radically changes the status of the entities, and each
economic agent must be separately analyzed to be included in the correct fiscal vector. The classification is made
according to several criteria. One of the criteria is that of an employee or its equivalent. The quality of employees
implies the conclusion of an administration contract, which is highlighted in REVISAL. The management contract only
requires an act that refers to the entity's management. However, a minimum wage per economy is required, which in
Romania at present is 3,000 lei. |
| first_indexed | 2024-03-11T13:26:42Z |
| format | Article |
| id | doaj.art-a81aae19f3b749b89e2f28a6039c39da |
| institution | Directory Open Access Journal |
| issn | 1844-7007 |
| language | English |
| last_indexed | 2024-03-11T13:26:42Z |
| publishDate | 2023-04-01 |
| publisher | Academica Brâncuşi |
| record_format | Article |
| series | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| spelling | doaj.art-a81aae19f3b749b89e2f28a6039c39da2023-11-03T06:25:14ZengAcademica BrâncuşiAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie1844-70072023-04-0125661CHALLENGES FOR MICRO-ENTERPRISE AND INCOME TAXPAYERS IN 2023SORIN-CONSTANTIN DEACONU0ASSOC. PROF., "1 DECEMBRIE 1918" UNIVERSITY OF ALBA IULIA, FACULTY OF ECONOMIC SCIENCESEntities are registered in Romania in the fiscal vector in 2023 as income taxpayers or profit taxpayers. Due to the legislative changes, the execution of the financial year 2023 radically changes the status of the entities, and each economic agent must be separately analyzed to be included in the correct fiscal vector. The classification is made according to several criteria. One of the criteria is that of an employee or its equivalent. The quality of employees implies the conclusion of an administration contract, which is highlighted in REVISAL. The management contract only requires an act that refers to the entity's management. However, a minimum wage per economy is required, which in Romania at present is 3,000 lei.https://www.utgjiu.ro/revista/ec/pdf/2023-02/05_Deaconu.pdfmicro-enterpriseincome taxprofit tax |
| spellingShingle | SORIN-CONSTANTIN DEACONU CHALLENGES FOR MICRO-ENTERPRISE AND INCOME TAXPAYERS IN 2023 Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie micro-enterprise income tax profit tax |
| title | CHALLENGES FOR MICRO-ENTERPRISE AND INCOME TAXPAYERS IN 2023 |
| title_full | CHALLENGES FOR MICRO-ENTERPRISE AND INCOME TAXPAYERS IN 2023 |
| title_fullStr | CHALLENGES FOR MICRO-ENTERPRISE AND INCOME TAXPAYERS IN 2023 |
| title_full_unstemmed | CHALLENGES FOR MICRO-ENTERPRISE AND INCOME TAXPAYERS IN 2023 |
| title_short | CHALLENGES FOR MICRO-ENTERPRISE AND INCOME TAXPAYERS IN 2023 |
| title_sort | challenges for micro enterprise and income taxpayers in 2023 |
| topic | micro-enterprise income tax profit tax |
| url | https://www.utgjiu.ro/revista/ec/pdf/2023-02/05_Deaconu.pdf |
| work_keys_str_mv | AT sorinconstantindeaconu challengesformicroenterpriseandincometaxpayersin2023 |