Taxation of the Natural Persons’ Incomes Based on Income Rules
Number 1, January 2022 » Taxation
Abstract: The purpose of this paper is to present the specific features of income taxation of the self-employed population, based on income thresholds. Income thresholds are a fixed amount established by the General Regional Directorates of Public Finances for several economic activities performed by self-employed population and represent the taxation base for the income tax of self-employed persons. Our objective is to provide some guidelines on this method of taxation, given the increase of self-employment in recent years in Romania.
Classification JEL: K34 | Pages: 37-43
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