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The Mechanism for the Taxation of Investment Incomes

Author

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  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

The present article raises a series of theoretical and practical aspects regarding the mechanism for the taxation of investment incomes, including dividend incomes, interest incomes, earnings obtained from the transfer of securities and any other operations with financial instruments, including derivative financial instruments, earnings obtained from the transfer of financial gold, defined by law, and incomes obtained from the liquidation of a legal person.

Suggested Citation

  • Lucian CERNUȘCA, 2020. "The Mechanism for the Taxation of Investment Incomes," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(5), pages 53-62, May.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:5:p:53-62
    DOI: 10.37945/cbr.2020.05.06
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    More about this item

    Keywords

    revenues from investments; dividends; interests; securities; single declaration;
    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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