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Title: | Aspectele fiscale privind impozitul pe veniturile persoanei fizice care nu desfăşoară activitate de întreprinzător |
Other Titles: | Tax Aspects Regarding the Income Tax of the Individual Who Does Not Carry Out an Entrepreneur Activity |
Authors: | Vieru, Roman Lazari, Liliana |
Keywords: | impozit pe venit persoană fizică subiectul impunerii contribuabil obiectul impunerii reținerea finală reținerea prealabilă |
Issue Date: | Apr-2020 |
Publisher: | ASEM |
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. |
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. |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/1402 |
ISBN: | 978-9975-75-989-2 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Vieru_R-Lazari_L_conf_aprilie_2020_IX_ed.pdf | 1.03 MB | Adobe PDF | View/Open |
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