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The Taxation of Income from Consultancy Activities Regarding the Accessing and Implementation of the Projects Financed by European Funds

Author

Listed:
  • Ramona LILE

    ("Aurel Vlaicu" University of Arad)

  • Teodor-Florin CILAN

    ("Aurel Vlaicu" University of Arad)

  • Grigorie SANDA

    ("Aurel Vlaicu" University of Arad)

  • Robert Cristian ALMAȘI

    ("Aurel Vlaicu" University of Arad)

  • Silviu Ilie SĂPLĂCAN

    ("Aurel Vlaicu" University of Arad)

Abstract

The present article aims to emphasize a number of conceptual and practical issues related to the taxation mechanism concerning the income tax and the social contributions related to taxpayers who conduct consultancy activities in the field of projects funded by European funds.

Suggested Citation

  • Ramona LILE & Teodor-Florin CILAN & Grigorie SANDA & Robert Cristian ALMAȘI & Silviu Ilie SĂPLĂCAN, 2021. "The Taxation of Income from Consultancy Activities Regarding the Accessing and Implementation of the Projects Financed by European Funds," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(12), pages 29-36, December .
    • Handle: RePEc:ahd:journl:v:1:y:2021:i:12:p:29-36
    DOI: 10.37945/cbr.2020.12.04
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    More about this item

    Keywords

    European funds; the single tax return; income tax; social contributions; Virtual private space; discount; estimated annual income;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

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