Comparative Analysis of the Notion of Related Enterprise by Reference to the Old and New Legislative Provisions Applicable to Micro-Enterprises
Pages: 36-47
DOI: dx.doi.org/10.37945/cbr.2024.04.04
Statistics: views 45 / PDF DL 54 / PDF views 13
Taxation
New Developments in the Taxation of the Income from Independent Activities for Which the Net Income is Determined on a Real Basis
Pages: 48-55
DOI: dx.doi.org/10.37945/cbr.2024.04.05
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Aspects Regarding the Related Enterprises
Pages: 42-49
DOI: dx.doi.org/10.37945/cbr.2024.03.05
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Rules for the Transition from the Income Taxation System of Micro-Enterprises to the Profit Tax
Pages: 50-61
DOI: dx.doi.org/10.37945/cbr.2024.03.06
Statistics: views 166 / PDF DL 183 / PDF views 109
Taxing the Incomes Obtained by Expert Accountants and Licensed Accountants Within Their Own Accounting Offices
Pages: 48-57
DOI: dx.doi.org/10.37945/cbr.2024.02.06
Statistics: views 287 / PDF DL 165 / PDF views 127
Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence
Pages: 2-10
DOI: dx.doi.org/10.37945/cbr.2024.01.01
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Single Return Corresponding to 2024
Pages: 31-42
DOI: dx.doi.org/10.37945/cbr.2024.01.04
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Non-Taxable Salary Benefits Granted to Employees in 2024
Pages: 43-48
DOI: dx.doi.org/10.37945/cbr.2024.01.05
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The Relationship Between Tax Pressure and Economic Crime
Pages: 49-58
DOI: dx.doi.org/10.37945/cbr.2024.01.06
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The Relationship Between Tax Pressure and Economic Crime
Pages: 6-15
DOI: dx.doi.org/10.37945/cbr.2023.12.02
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RO e-Factura National System, an Important Step for the Digital Transformation of the Relationship Between the Entrepreneur and the State
Pages: 45-53
DOI: dx.doi.org/10.37945/cbr.2023.12.06
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New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024
Pages: 54-63
DOI: dx.doi.org/10.37945/cbr.2023.12.07
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Taxation of Activities in the IT Field
Pages: 31-39
DOI: dx.doi.org/10.37945/cbr.2023.11.04
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Fiscal-Budgetary Measures for Providing Romania’s Financial Sustainability. The Impact on Limited Liability Companies/ Certified Natural Persons
Pages: 40-48
DOI: dx.doi.org/10.37945/cbr.2023.11.05
Statistics: views 284 / PDF DL 210 / PDF views 128
New Regulations Concerning the Social Health Insurance Contribution in Accordance with the Provisions of Law No. 296/2023
Pages: 42-48
DOI: dx.doi.org/10.37945/cbr.2023.10.05
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Declarative and Payment Obligations Regarding the Taxation of the Income Made by Dependent Persons from Intellectual Property Rights
Pages: 31-40
DOI: dx.doi.org/10.37945/cbr.2023.09.04
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Declarative and Payment Obligations Regarding the Taxation of the Income Made by Independent Persons from Intellectual Property Rights
Pages: 23-31
DOI: dx.doi.org/10.37945/cbr.2023.08.04
Statistics: views 166 / PDF DL 152 / PDF views 73
Declarative and Payment Obligations Regarding the Taxation of Income from the Lease of Agricultural Products from Personal Patrimony
Pages: 34-43
DOI: dx.doi.org/10.37945/cbr.2023.07.04
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Rules Regarding the Exit from the Microenterprises Income Taxation System During the Tax Year
Pages: 37-46
DOI: dx.doi.org/10.37945/cbr.2023.06.05
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News Regarding the Taxation of Authorized Natural Persons in 2023
Pages: 56-64
DOI: dx.doi.org/10.37945/cbr.2023.05.06
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The Taxation Mechanism of the Incomes Achieved by Exercising the Profession of Notary Public
Pages: 51-58
DOI: dx.doi.org/10.37945/cbr.2023.04.06
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Updates on the Taxation of Lease Income in 2023
Pages: 53-61
DOI: dx.doi.org/10.37945/cbr.2023.03.06
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Single Statement Corresponding to 2023
Pages: 50-61
DOI: dx.doi.org/10.37945/cbr.2023.02.06
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The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions
Pages: 42-49
DOI: dx.doi.org/10.37945/cbr.2023.01.05
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Analysis of the Decisive Factors of the VAT Gap
Pages: 50-57
DOI: dx.doi.org/10.37945/cbr.2023.01.06
Statistics: views 101 / PDF DL 143 / PDF views 69
The VAT Regime Regarding the Trading of Lands and Buildings
Pages: 43-54
DOI: dx.doi.org/10.37945/cbr.2022.12.05
Statistics: views 589 / PDF DL 398 / PDF views 234
Redirecting the Corporate Tax/the Microenterprises Income Tax for Making Sponsorships
Pages: 39-50
DOI: dx.doi.org/10.37945/cbr.2022.11.05
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Study Regarding Certain Convergences and Divergences in the Communication Between Public Institutions and the Private Environment with Regard to the Tax Obligations and Statements
Pages: 51-64
DOI: dx.doi.org/10.37945/cbr.2022.11.06
Statistics: views 55 / PDF DL 72 / PDF views 23
New Regulations Regarding the Annual Calculation Basis of the Social Contributions Due by the Natural Persons who Earn a Non-Salary Income According to GO No. 16/2022
Pages: 23-33
DOI: dx.doi.org/10.37945/cbr.2022.10.04
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Analysis of the Decisive Factors of the VAT Gap
Pages: 34-41
DOI: dx.doi.org/10.37945/cbr.2022.10.05
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The New Method of Real Estate Properties Taxation – A Sustainable or Non-Sustainable Measure for the Romanian Business Environment
Pages: 42-47
DOI: dx.doi.org/10.37945/cbr.2022.10.06
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Accounting and Fiscal Treatment Regarding the Travel Expenses
Pages: 44-54
DOI: dx.doi.org/10.37945/cbr.2022.09.05
Statistics: views 326 / PDF DL 314 / PDF views 144
New Regulations Regarding the Taxation of the Micro-Enterprises Incomes Starting with the Year 2023
Pages: 34-44
DOI: dx.doi.org/10.37945/cbr.2022.08.04
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Adjustment of Value-Added Tax
Pages: 24-34
DOI: dx.doi.org/10.37945/cbr.2022.07.03
Statistics: views 218 / PDF DL 406 / PDF views 139
Taxation of Revenues from Independent Activities Obtained by Performing Beauty/ Fitness Treatments Services
Pages: 21-29
DOI: dx.doi.org/10.37945/cbr.2022.06.03
Statistics: views 73 / PDF DL 101 / PDF views 39
Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers
Pages: 39-48
DOI: dx.doi.org/10.37945/cbr.2022.05.05
Statistics: views 65 / PDF DL 114 / PDF views 40
Aspects Regarding the Support of Non-Profit Entities/Places of Worship
Pages: 52-60
DOI: dx.doi.org/10.37945/cbr.2022.04.06
Statistics: views 70 / PDF DL 107 / PDF views 26
Fiscal Obligations of the Associations Without Legal Personality Set Up Between Natural Persons
Pages: 37-47
DOI: dx.doi.org/10.37945/cbr.2022.03.05
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Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term
Pages: 42-49
DOI: dx.doi.org/10.37945/cbr.2022.02.05
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The Health Insurance Contribution Due by Natural Persons Earning Incomes from Independent Activities
Pages: 58-66
DOI: dx.doi.org/10.37945/cbr.2022.02.07
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The Single Statement Corresponding to the Year 2022
Pages: 25-36
DOI: dx.doi.org/10.37945/cbr.2022.01.04
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Taxation of the Natural Persons’ Incomes Based on Income Rules
Pages: 37-43
DOI: dx.doi.org/10.37945/cbr.2022.01.05
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Joint Venture and Value Added Tax Regime. Common Law Rules versus Tax Law Rules
Pages: 53-60
DOI: dx.doi.org/10.37945/cbr.2022.01.07
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Input and Output in/from the VAT upon Collection System
Pages: 34-43
DOI: dx.doi.org/10.37945/cbr.2021.12.04
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Joint Venture and Value Added Tax Regime. Common Law Norms versus Fiscal Law Norms
Pages: 44-51
DOI: dx.doi.org/10.37945/cbr.2021.12.05
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SAF-T – The Reporting that Will Improve the Collection?
Pages: 52-56
DOI: dx.doi.org/10.37945/cbr.2021.12.06
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The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession
Pages: 33-41
DOI: dx.doi.org/10.37945/cbr.2021.11.05
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Business Digitalization, a Challenge for Taxation
Pages: 29-34
DOI: dx.doi.org/10.37945/cbr.2021.10.04
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Single Tax Rectifying Statement
Pages: 35-44
DOI: dx.doi.org/10.37945/cbr.2021.10.05
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Adjusting the Tax Base of the Value Added Tax
Pages: 22-32
DOI: dx.doi.org/10.37945/cbr.2021.09.03
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Tax Inspection
Pages: 33-44
DOI: dx.doi.org/10.37945/cbr.2021.09.04
Statistics: views 95 / PDF DL 1123 / PDF views 48
Direct Taxation in the European Union Countries (II)
Pages: 63-72
DOI: dx.doi.org/10.37945/cbr.2021.09.07
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The Taxation Mechanism for the Income Obtained Through Practice of the Lawyer Profession
Pages: 28-36
DOI: dx.doi.org/10.37945/cbr.2021.08.04
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The Taxation Regime of Enterprises: Income Tax vs. Revenue Tax
Pages: 37-44
DOI: dx.doi.org/10.37945/cbr.2021.08.05
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Direct Taxation in the European Union Countries (I)
Pages: 65-72
DOI: dx.doi.org/10.37945/cbr.2021.08.08
Statistics: views 56 / PDF DL 153 / PDF views 25
Social Security Contribution (CAS) Owed by Natural Persons that Obtain Revenues from Independent Activities
Pages: 35-43
DOI: dx.doi.org/10.37945/cbr.2021.07.04
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The Impact of COVID-19 on the Tax Policy in the European Union
Pages: 44-56
DOI: dx.doi.org/10.37945/cbr.2021.07.05
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Taxation of Income Obtained by Natural Persons from Lease Contracts in 2011
Pages: 46-53
DOI: dx.doi.org/10.37945/cbr.2021.06.06
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Comparative Analysis of Direct Taxation Rules from Different European Union Countries
Pages: 62-72
DOI: dx.doi.org/10.37945/cbr.2021.06.08
Statistics: views 69 / PDF DL 151 / PDF views 36
The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology
Pages: 49-57
DOI: dx.doi.org/10.37945/cbr.2021.05.06
Statistics: views 187 / PDF DL 267 / PDF views 130
Supporting the Non-Profit/Cult Organizations
Pages: 47-56
DOI: dx.doi.org/10.37945/cbr.2021.04.06
Statistics: views 77 / PDF DL 175 / PDF views 32
Exemptions from the Payment of the Income Tax
Pages: 57-62
DOI: dx.doi.org/10.37945/cbr.2021.04.07
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Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions
Pages: 15-23
DOI: dx.doi.org/10.37945/cbr.2021.03.02
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The Tax Regime Regarding the Taxation of Revenues Obtained Through Contracts of Sport Activities
Pages: 24-30
DOI: dx.doi.org/10.37945/cbr.2021.03.03
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The Consequences for the Romanian State Budget Generated Through the Inappropriate Interpretation/ Evading of the Civil and Tax Legislation in Relation to the Sale of Second-Hand Vehicles
Pages: 31-39
DOI: dx.doi.org/10.37945/cbr.2021.03.04
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Single Return for 2021
Pages: 44-52
DOI: dx.doi.org/10.37945/cbr.2021.02.05
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Quantitative Research Regarding the Impact of Amending the VAT Legislation on the Business Environment and on the Population
Pages: 53-63
DOI: dx.doi.org/10.37945/cbr.2021.02.06
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Statement 311
Pages: 39-48
DOI: dx.doi.org/10.37945/cbr.2021.01.05
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The Taxation of Income from Consultancy Activities Regarding the Accessing and Implementation of the Projects Financed by European Funds
Pages: 29-36
DOI: dx.doi.org/10.37945/cbr.2020.12.04
Statistics: views 93 / PDF DL 236 / PDF views 39
The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures
Pages: 37-47
DOI: dx.doi.org/10.37945/cbr.2020.12.05
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National and International Fiscal Regulations on Value Added Tax (II)
Pages: 64-72
DOI: dx.doi.org/10.37945/cbr.2020.11.08
Statistics: views 120 / PDF DL 284 / PDF views 64
The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers
Pages: 27-37
DOI: dx.doi.org/10.37945/cbr.2020.10.04
Statistics: views 568 / PDF DL 5258 / PDF views 119
Taxation of Income from Professional Training Activities
Pages: 38-45
DOI: dx.doi.org/10.37945/cbr.2020.10.05
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National and International Fiscal Regulations on Value Added Tax (I)
Pages: 61-72
DOI: dx.doi.org/10.37945/cbr.2020.10.08
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International Double Taxation. Content, Consequences and Avoidance (II)
Pages: 61-72
DOI: dx.doi.org/10.37945/cbr.2020.09.07
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The Reverse Charge Mechanism
Pages: 45-52
DOI: dx.doi.org/10.37945/cbr.2020.08.06
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International Double Taxation. Content, Consequences and Avoidance (I)
Pages: 62-72
DOI: dx.doi.org/10.37945/cbr.2020.08.08
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Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System
Pages: 48-55
DOI: dx.doi.org/10.37945/cbr.2020.07.06
Statistics: views 151 / PDF DL 297 / PDF views 45
The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts
Pages: 54-62
DOI: dx.doi.org/10.37945/cbr.2020.06.07
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Tax Measures Adopted in the Context of the Coronavirus Crisis
Pages: 44-52
DOI: dx.doi.org/10.37945/cbr.2020.05.05
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The Mechanism for the Taxation of Investment Incomes
Pages: 53-62
DOI: dx.doi.org/10.37945/cbr.2020.05.06
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Form 230
Pages: 56-63
DOI: dx.doi.org/10.37945/cbr.2020.04.07
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The Single Return for the Year 2020
Pages: 43-53
DOI: dx.doi.org/10.37945/cbr.2020.03.05
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The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights
Pages: 54-64
DOI: dx.doi.org/10.37945/cbr.2020.03.06
Statistics: views 105 / PDF DL 1176 / PDF views 87
The Taxation of Income Obtained from Practicing the Expert Accountant and Licensed Accountant Profession
Pages: 47-57
DOI: dx.doi.org/10.37945/cbr.2020.02.06
Statistics: views 554 / PDF DL 1024 / PDF views 113
The Tax Regime of Non-Profit Organisations
Pages: 58-66
DOI: dx.doi.org/10.37945/cbr.2020.02.07
Statistics: views 266 / PDF DL 2901 / PDF views 43
The Fiscal Burden in Relation to Income from Salaries. European Union Case Study
Pages: 42-47
Statistics: views 385 / PDF DL 544 / PDF views 168
Taxation for Individual Part-Time Contracts
Pages: 48-59
Statistics: views 267 / PDF DL 2486 / PDF views 57
