Comunicarea financiară și fiscală privind impozitele datorate de persoana fizică autorizată

Abstract

An authorized person is an economic enterprise, without legal personality, organised by a person, using mainly his own labour force. Of course, the activity of an authorized person includes ongoing financial and tax communication with the tax authorities. Thus, the main purpose of this paper is to present the process of financial and fiscal communication of taxes due by the authorized person. The objectives of this article are: to define the concepts of authorized person, financial communication, tax communication; to highlight the current state of research in this field; to illustrate through examples and cases the financial and tax communication of taxes owed by authorized person. Through the presentation and analysis of the above-mentioned aspects, we will mirror the authorized person through the tax prism and identify elements that can be improved by the tax authority to encourage the activity of the authorized person. CZU: 336.22; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.20