Analiză sintetică asupra modificărilor fiscale privind impozitul pe venitul microîntreprinderilor//Synthetic analysis of fiscal changes regarding the income tax of microenterprises
A veritable "legislative package" has recently been put in place, with several measurable changes to tax provisions introduced by Law no. 370/2022 regarding the approval of Ordinance of Government no. 16/2022, with a significant impact for taxpayers from 1 January 2023. This paper aims to...
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| Format: | Article |
| Language: | English |
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Editura Universității „Alexandru Ioan Cuza” din Iași
2023-03-01
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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/en/sumarul-fascicolelor/2023/anale-uaic-tomul-lxix-stiine-juridice-nr.-i/public-law/maria-laiu-tincu |
| _version_ | 1797852682174595072 |
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| author | Maria Laiu-Tincu |
| author_facet | Maria Laiu-Tincu |
| author_sort | Maria Laiu-Tincu |
| collection | DOAJ |
| description | A veritable "legislative package" has recently been put in place, with several measurable changes to tax provisions introduced by Law no. 370/2022 regarding the approval of Ordinance of Government no. 16/2022, with a significant impact for taxpayers from 1 January 2023. This paper aims to analyze the changes to the income tax on microenterprises by attempting to capture the tax legislator's viewpoint and its "diligence" in adapting tax rules to the dynamics of social relations. Another question that prompts this study and which we have sought to answer is to what extent the taxpayer's right to choose between applying corporation tax or income tax on microenterprises is still an instrument of tax optimization in this context of new changes. |
| first_indexed | 2024-04-09T19:38:11Z |
| format | Article |
| id | doaj.art-dda6d27b595d457aaf1ff5eed48d007e |
| institution | Directory Open Access Journal |
| issn | 1221-8464 2537-3048 |
| language | English |
| last_indexed | 2024-04-09T19:38:11Z |
| publishDate | 2023-03-01 |
| 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-dda6d27b595d457aaf1ff5eed48d007e2023-04-04T09:36:52ZengEditura Universității „Alexandru Ioan Cuza” din IașiAnalele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice1221-84642537-30482023-03-0169117518510.47743/jss-2023-69-1-11Analiză sintetică asupra modificărilor fiscale privind impozitul pe venitul microîntreprinderilor//Synthetic analysis of fiscal changes regarding the income tax of microenterprisesMaria Laiu-Tincu0Universitatea „Alexandru Ioan Cuza” din IașiA veritable "legislative package" has recently been put in place, with several measurable changes to tax provisions introduced by Law no. 370/2022 regarding the approval of Ordinance of Government no. 16/2022, with a significant impact for taxpayers from 1 January 2023. This paper aims to analyze the changes to the income tax on microenterprises by attempting to capture the tax legislator's viewpoint and its "diligence" in adapting tax rules to the dynamics of social relations. Another question that prompts this study and which we have sought to answer is to what extent the taxpayer's right to choose between applying corporation tax or income tax on microenterprises is still an instrument of tax optimization in this context of new changes.https://pub.law.uaic.ro/en/sumarul-fascicolelor/2023/anale-uaic-tomul-lxix-stiine-juridice-nr.-i/public-law/maria-laiu-tincumicroenterpriseslegal qualificationsmicroenterprise income taxtax optimization |
| spellingShingle | Maria Laiu-Tincu Analiză sintetică asupra modificărilor fiscale privind impozitul pe venitul microîntreprinderilor//Synthetic analysis of fiscal changes regarding the income tax of microenterprises Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice microenterprises legal qualifications microenterprise income tax tax optimization |
| title | Analiză sintetică asupra modificărilor fiscale privind impozitul pe venitul microîntreprinderilor//Synthetic analysis of fiscal changes regarding the income tax of microenterprises |
| title_full | Analiză sintetică asupra modificărilor fiscale privind impozitul pe venitul microîntreprinderilor//Synthetic analysis of fiscal changes regarding the income tax of microenterprises |
| title_fullStr | Analiză sintetică asupra modificărilor fiscale privind impozitul pe venitul microîntreprinderilor//Synthetic analysis of fiscal changes regarding the income tax of microenterprises |
| title_full_unstemmed | Analiză sintetică asupra modificărilor fiscale privind impozitul pe venitul microîntreprinderilor//Synthetic analysis of fiscal changes regarding the income tax of microenterprises |
| title_short | Analiză sintetică asupra modificărilor fiscale privind impozitul pe venitul microîntreprinderilor//Synthetic analysis of fiscal changes regarding the income tax of microenterprises |
| title_sort | analiza sintetica asupra modificarilor fiscale privind impozitul pe venitul microintreprinderilor synthetic analysis of fiscal changes regarding the income tax of microenterprises |
| topic | microenterprises legal qualifications microenterprise income tax tax optimization |
| url | https://pub.law.uaic.ro/en/sumarul-fascicolelor/2023/anale-uaic-tomul-lxix-stiine-juridice-nr.-i/public-law/maria-laiu-tincu |
| work_keys_str_mv | AT marialaiutincu analizasinteticaasupramodificarilorfiscaleprivindimpozitulpevenitulmicrointreprinderilorsyntheticanalysisoffiscalchangesregardingtheincometaxofmicroenterprises |