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Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions

Author

Listed:
  • Mirela PĂUNESCU

    (Bucharest University of Economic Studies)

  • Adriana Florina POPA

    (Bucharest University of Economic Studies)

  • Radu CIOBANU

    (Bucharest University of Economic Studies)

Abstract

In this article we present income tax matters regarding the reporting of tax losses and tax redemptions through the reinvestment of profit or deduction of the acquisition cost of electronic cash registers, according to the Fiscal Code and the related Implementing rules.

Suggested Citation

  • Mirela PĂUNESCU & Adriana Florina POPA & Radu CIOBANU, 2021. "Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(3), pages 15-23, March.
    • Handle: RePEc:ahd:journl:v:2:y:2021:i:3:p:15-23
    DOI: 10.37945/cbr.2021.03.02
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    More about this item

    Keywords

    income tax; tax payer; tax loss; exemption; reinvested profit;
    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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