Rezumat: In the present article, we aim to highlight the application conditions of the enforcement system, as well as the elements that are included in the basis for the calculation of the income tax compared to the elements considered for the tax revenue specific to micro-enterprises, so that there is no confusion regarding the correct determination of the taxes owed by enterprises. Also, we present the method of calculating the income tax, as well the advantages and disadvantages of the two types of taxation.