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Aspectele fiscale privind impozitul pe veniturile persoanei fizice care nu desfăşoară activitate de întreprinzător
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| dc.contributor.author | Vieru, Roman
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| dc.contributor.author | Lazari, Liliana
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| dc.date.accessioned | 2021-11-26T08:38:15Z | |
| dc.date.available | 2021-11-26T08:38:15Z | |
| dc.date.issued | 2020-04 | |
| dc.identifier.isbn | 978-9975-75-989-2 | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/1402 | |
| dc.description | VIERU, Roman, LAZARI, Liliana. Aspectele fiscale privind impozitul pe veniturile persoanei fizice care nu desfăşoară activitate de întreprinzător = Tax Aspects Regarding the Income Tax of the Individual Who Does Not Carry Out an Entrepreneur Activity. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 240-247. ISBN 978-9975-75-989-2. | en_US |
| dc.description.abstract | The presented research will examine the tax aspects regarding the income obtained by individuals who do not carry out any entrepreneurial activity but obtain certain taxable or non-taxable income during the tax period. Simultaneously, the types of obtained revenues and the obligation to declare them will be analysed and a tax assessment on the respective revenues will be debated. JEL: M41, H25; CZU: 336.226.11. | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | ASEM | en_US |
| dc.subject | impozit pe venit | en_US |
| dc.subject | persoană fizică | en_US |
| dc.subject | subiectul impunerii | en_US |
| dc.subject | contribuabil | en_US |
| dc.subject | obiectul impunerii | en_US |
| dc.subject | reținerea finală | en_US |
| dc.subject | reținerea prealabilă | en_US |
| dc.title | Aspectele fiscale privind impozitul pe veniturile persoanei fizice care nu desfăşoară activitate de întreprinzător | en_US |
| dc.title.alternative | Tax Aspects Regarding the Income Tax of the Individual Who Does Not Carry Out an Entrepreneur Activity | en_US |
| dc.type | Article | en_US |
