Fiscal aspects regarding the income tax from professional and independent activity

Abstract

In this research we will examine the fiscal aspects of the incomes obtained by persons carrying out independent professional activity through the prism of the tax legislations of different states, as well as the experience of the Republic of Moldova in this respect. In particular, we will investigate the issue of taxation of income obtained by these subjects in the context of the experience of states that have implemented certain classifications for professional and independent activities carried out by taxpayers in various fields of the economy. We will pay special attention to the history of the emergence of independent and professional activity, the taxation mechanism, as well as its evolution in different tax systems. At the same time, we will make an analysis of the concept of individual and professional activity, we will study its forms according to the provisions of the legislative acts that underlie their regulation and that form the legislative basis of an efficient regulation by the state. In this research we will formulate conclusions on the specifics of the application of the researched tax regime, at the same time, we will provide the optimal positions and recommendations of other researchers in the field regarding the mechanism of tax support for self-employed and professional activities. JEL: H21, H25, M41.