Unele aspecte fiscale și contabile privind activitatea independentă

Abstract

The objective of this article is to provide the relevant general information regarding the independent business carried out by a resident individual, namely: the tax regime, the particularities of the trade in the case of independent activity, the procedure for recording and reporting the independent activity, accounting matters. The actuality of the researched subject is determined by the implementation of a new simplified fiscal regime, which aims to support the individuals to initiate their own business. In this context, there are normative changes in the field of accounting, which oblige independent individuals to keep accounting in a simplified form. The research was carried out on the basis of a review of the regulatory framework of taxation and accounting, using the comparative method, which allowed us to identify the differences between the full and simplified fiscal tax regime. Also, through the method of analysis of specialized literature and normative and legislative acts in the field, which allowed us to analyze the content of the issues. JEL: M41; CZU: 347.7:334.722.1(478).