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Rules for the Transition from the Income Taxation System of Micro-Enterprises to the Profit Tax

Author

Listed:
  • Diana-Gabriela POHAȚĂ

    (University of Bucharest)

Abstract
As a result of the adoption of Law No. 296/2023 regarding some fiscal-budgetary measures to ensure Romania’s long-term financial sustainability and Government Emergency Ordinance No. 115/2023 regarding some fiscal-budgetary measures in the field of public expenditures, for fiscal consolidation, combating fiscal evasion, for the modification and completion of some normative acts, as well as for the extension of some deadlines, this article aims to present a series of theoretical and practical situations regarding the new fiscal changes from the point of view of the transition from the income taxation system of micro-enterprises to the profit tax, applicable starting in fiscal year 2024.

Suggested Citation

  • Diana-Gabriela POHAȚĂ, 2024. "Rules for the Transition from the Income Taxation System of Micro-Enterprises to the Profit Tax," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(3), pages 50-61, March.
    • Handle: RePEc:ahd:journl:v:5:y:2024:i:3:p:50-61
    DOI: 10.37945/cbr.2024.03.06
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    More about this item

    Keywords

    Law No. 296/2023; Government Emergency Ordinance No. 115/2023; micro-enterprise income tax system; profit tax; new fiscal year; quarter;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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