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Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System

Author

Listed:
  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract
This article discusses a series of conceptual and practical issues regarding taxation mechanism of revenues from independent activities based on the income tax bracket. For tax payers who obtain revenues from independent activities apart from liberal professions, and perform activities contained in the classified list from the Regional Directorates General of Public Finance, the net annual income is determined on the basis of annual income tax bracket from the place of work. These tax payers have a number of filling and payment obligations. They set out the annual tax and social contributions paid through the single return for income tax and social contributions by natural persons.

Suggested Citation

  • Lucian CERNUȘCA, 2020. "Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(7), pages 48-55, July.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:7:p:48-55
    DOI: 10.37945/cbr.2020.07.06
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    More about this item

    Keywords

    income tax bracket; independent activities; single tax return; filling obligations; the Fiscal Code;
    All these keywords.

    JEL classification:

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

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