IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v4y2023i9p31-40.html
   My bibliography  Save this article

Declarative and Payment Obligations Regarding the Taxation of the Income Made by Dependent Persons from Intellectual Property Rights

Author

Listed:
  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

The article hereby brings up a series of theoretical and practical aspects regarding the declarative and payment obligations concerning the taxation of income made from intellectual property rights in the situation where the beneficiaries are dependent taxable persons. The income tax is calculated and retained by the income payer and is paid to the state budget until the 25th inclusive of the month following the one in which it was retained. It is calculated by applying the 10% rate on the net income. Besides the income tax, taxpayers also have obligations with regard to social contributions in certain conditions provided by the Fiscal Code.

Suggested Citation

  • Lucian CERNUȘCA, 2023. "Declarative and Payment Obligations Regarding the Taxation of the Income Made by Dependent Persons from Intellectual Property Rights," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(9), pages 31-40, September.
    • Handle: RePEc:ahd:journl:v:4:y:2023:i:9:p:31-40
    DOI: 10.37945/cbr.2023.09.04
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/declarative-and-payment-obligations-regarding-the-taxation-of-the-income-made-by-dependent-persons-from-intellectual-property-rights-a334d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/declarative-and-payment-obligations-regarding-the-taxation-of-the-income-made-by-dependent-persons-from-intellectual-property-rights-a334a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2023.09.04?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

    intellectual property rights; dependent taxable person; declarative and payment obligations; Fiscal Code;
    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:4:y:2023:i:9:p:31-40. 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.