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Exemptions from the Payment of the Income Tax

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

Those who benefit from income obtained through salaries owe a final monthly tax that is calculated and deducted at source by the income payers. In this article, we present aspects regarding exemptions from the payment of income tax according to the Fiscal Code and the related Implementing Rules, alongside a series of examples, in order to provide the best understanding as possible.

Suggested Citation

  • Mirela PĂUNESCU & Adriana Florina POPA & Radu CIOBANU, 2021. "Exemptions from the Payment of the Income Tax," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(4), pages 57-62, April.
    • Handle: RePEc:ahd:journl:v:2:y:2021:i:4:p:57-62
    DOI: 10.37945/cbr.2021.04.07
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    More about this item

    Keywords

    employee; employer; income tax; social contributions; relief; constructions;
    All these keywords.

    JEL classification:

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

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