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The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights

Author

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  • Bogdan Cosmin GOMOI

    ("Aurel Vlaicu" University of Arad)

Abstract

This article addresses a series of theoretical and practical aspects regarding the taxation mechanism of revenue obtained from intellectual property rights. In terms of tax filling and payment obligations, there are two types of beneficiaries of the intellectual property rights: dependent taxable persons and independent taxable persons. These two categories pay income tax and also have the obligation to pay social contributions under certain conditions stated by the Fiscal Code. The independent taxable persons can choose to calculate the tax according to the actual system or based on flat-rate expenses.

Suggested Citation

  • Bogdan Cosmin GOMOI, 2020. "The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(3), pages 54-64, March.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:3:p:54-64
    DOI: 10.37945/cbr.2020.03.06
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    Keywords

    intellectual property rights; net income; flat-rate; tax; social contributions;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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