IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v5y2024i2p48-57.html
   My bibliography  Save this article

Taxing the Incomes Obtained by Expert Accountants and Licensed Accountants Within Their Own Accounting Offices

Author

Listed:
  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

The article addresses a series of theoretical and practical issues regarding the method of taxation of incomes from independent activities obtained by exercising the professions of expert and licensed accountant within their own accounting offices. In Chapter II of the single statement, taxpayers have the obligation of estimating the annual net income for the current year, in order to determine the estimated annual tax and social contributions under certain conditions. The completion of the net income obtained in 2024, which is based on the final obligation in terms of social insurance contribution and health insurance contribution, will be made in Chapter I of the single statement submitted next year by the legal deadline for payment laid down in the Tax Code. The Law No. 293/2023 and the Government Emergency Ordinance No. 115/2023 bring a series of changes with regard to the rules for determining the annual net income from independent activities established in real system, based on accounting data.

Suggested Citation

  • Lucian CERNUȘCA, 2024. "Taxing the Incomes Obtained by Expert Accountants and Licensed Accountants Within Their Own Accounting Offices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(2), pages 48-57, February.
    • Handle: RePEc:ahd:journl:v:5:y:2024:i:2:p:48-57
    DOI: 10.37945/cbr.2024.02.06
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/taxing-the-incomes-obtained-by-expert-accountants-and-licensed-accountants-within-their-own-accounting-offices-a371d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/taxing-the-incomes-obtained-by-expert-accountants-and-licensed-accountants-within-their-own-accounting-offices-a371a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2024.02.06?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    expert accountant/licensed accountant; income tax; social insurance contribution; health insurance contribution; single statement; Law No. 296/2023; Government Emergency Ordinance No. 115/2023;
    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
    • L84 - Industrial Organization - - Industry Studies: Services - - - Personal, Professional, and Business Services

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:5:y:2024:i:2:p:48-57. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.