Consecințe ale prevalenței fondului asupra formei în cazul regulilor și practicilor contabile și fiscale din România

Abstract

Accounting and taxation are based on general and particular rules, more or less strictly enforced. Sometimes, in applying these rules, professional judgement is required in situations where the issues to be resolved are not always very clear. The substance over form rule obliges us to consider the economic substance of the transaction rather than its legal form when dealing with specific cases. The accounting rules provide us with some examples of such situations (leasing contracts, the spreading over time of certain income/expenditure, etc.). In turn, the tax rules can be interpreted as meaning that substance prevails over form in situations such as: transactions involving inactive taxpayers, transactions with affiliated persons or the separation between dependent and independent activities. In the latter case, the justification for the substance over form tax rule is the temptation for some firms to benefit from the services of individuals without having an employment contract with them (i.e. without classifying them as dependent activities) by using the services of authorised individuals. The interest of the tax authorities in treating some of these transactions as dependent activities is clearly demonstrated by a simulation proposed in this article, from which it is very clear that the tax burden on an authorised individual person is significantly lower than in the case of an employment contract. CZU: 657.446(498); JEL: H 26, K 34, M40; DOI: https://doi.org/10.53486/isca2024.01