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Taxation of the Natural Persons’ Incomes Based on Income Rules

Author

Listed:
  • Delia DAVID

    ("Vasile Goldiș" Western University of Arad)

  • Luminița PĂIUȘAN

    ("Vasile Goldiș" Western University of Arad)

  • Ștefania Amalia JIMON

    ("Vasile Goldiș" Western University of Arad)

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.

Suggested Citation

  • Delia DAVID & Luminița PĂIUȘAN & Ștefania Amalia JIMON, 2022. "Taxation of the Natural Persons’ Incomes Based on Income Rules," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(1), pages 37-43, January.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:1:p:37-43
    DOI: 10.37945/cbr.2022.01.05
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    More about this item

    Keywords

    self-employed person; tax based on income rules; estimated income; single statement;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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