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The Taxation Mechanism for the Income Obtained Through Practice of the Lawyer Profession

Author

Listed:
  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

  • Vanina Adoriana TRIFAN

    ("Aurel Vlaicu" University of Arad)

Abstract

The article discusses a series of conceptual and practical aspects regarding the taxation of the income obtained through practice of the lawyer profession. Taxpayers who obtained independent income from this profession have to establish through self-assessment the filling and payment obligations in the single tax return filled within the legal timeframe stated in the Fiscal Code. The lawyers registered with the Bar, licensed to practice the profession, have the obligation to contribute to their own pension and other social security rights system. The contribution obligation of the members of the National Social Security Fund for Lawyers becomes effective for each calendar month starting from the moment the basis for the calculation of the monthly contribution is established, this institution being responsible for the administration of the contribution receivables of the Bar members.

Suggested Citation

  • Lucian CERNUȘCA & Vanina Adoriana TRIFAN, 2021. "The Taxation Mechanism for the Income Obtained Through Practice of the Lawyer Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(8), pages 28-36, August.
    • Handle: RePEc:ahd:journl:v:2:y:2021:i:8:p:28-36
    DOI: 10.37945/cbr.2021.08.04
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    More about this item

    Keywords

    lawyer; single tax return; income tax; CASS; National Social Security Fund for Lawyers;
    All these keywords.

    JEL classification:

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

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