FISCAL AND ACCOUNTING ASPECTS REGARDING THE PROFIT TAX
The profit tax, in Romania, is determined by applying the rate of 16% to the taxable profit. It is determined by deducting, from gross profit, non-taxable income and tax deductions, and adding non-deductible expenses from a tax point of view. For activities such as night bars, nightclubs, discos o...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Academica Brâncuşi
2021-12-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | https://www.utgjiu.ro/revista/ec/pdf/2021-06/08_Ciumag.pdf |