IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v2y2021i5p49-57.html
   My bibliography  Save this article

The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology

Author

Listed:
  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

The article discusses a series of conceptual and practical aspects regarding the taxation of the income obtained from advisory activity in the field of information technology. Individuals who perform independent advisory activities in the field of information technology prefer the CAEN code 6202, which comprises the planning and designing of the computer systems that include hardware, software and communication technologies. The advisory services can also include the activity of training the users. Practical examples highlight the way to determine the filling and payment obligations of the taxpayers who perform such an activity as certified natural persons.

Suggested Citation

  • Lucian CERNUȘCA, 2021. "The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(5), pages 49-57, May.
    • Handle: RePEc:ahd:journl:v:2:y:2021:i:5:p:49-57
    DOI: 10.37945/cbr.2021.05.06
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/the-taxation-of-income-obtained-from-advisory-activity-in-the-field-of-information-technology-a132d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/the-taxation-of-income-obtained-from-advisory-activity-in-the-field-of-information-technology-a132a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2021.05.06?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

    information technology; advice; CAEN code 6202; single tax return; income tax; social contributions;
    All these keywords.

    JEL classification:

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

    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:2:y:2021:i:5:p:49-57. 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.