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The Tax Regime Regarding the Taxation of Revenues Obtained Through Contracts of Sport Activities

Author

Listed:
  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

This article presents a series of theoretical and practical aspects regarding the taxation of revenues obtained through independent activities conducted under contracts of sport activities. According to the effective legislation, the participants in sport activities can conclude sport activities contracts with sport facilities. The revenues obtained by them is taxed through collection at source and is included in the calculation of the cap used as reference to establish if the beneficiary pays social contributions or not. In order to provide a better understanding of the subject, all these aspects are rendered in this article alongside a case study.

Suggested Citation

  • Lucian CERNUȘCA, 2021. "The Tax Regime Regarding the Taxation of Revenues Obtained Through Contracts of Sport Activities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(3), pages 24-30, March.
    • Handle: RePEc:ahd:journl:v:2:y:2021:i:3:p:24-30
    DOI: 10.37945/cbr.2021.03.03
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    More about this item

    Keywords

    sport activities contract; filling obligations; single tax return; the Fiscal Code;
    All these keywords.

    JEL classification:

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

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