المؤلفون: Lucian CERNUȘCA

المصدر: CECCAR Business Review, Vol 5, Iss 2, Pp 48-57 (2024)

مصطلحات موضوعية: expert accountant/licensed accountant, income tax, social insurance contribution, health insurance contribution, single statement, law no. 296/2023, government emergency ordinance no. 115/2023, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/taxing-the-incomes-obtained-by-expert-accountants-and-licensed-accountants-within-their-own-accounting-offices-a371d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/a9e063266b914c038851a5e57582d1e7

المؤلفون: Elena STĂNCIULESCU

المصدر: CECCAR Business Review, Vol 4, Iss 11, Pp 40-48 (2023)

مصطلحات موضوعية: limited liability company, certified natural person, tax rate, turnover, income tax, corporate tax, health insurance contribution, law no. 296/2023, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/fiscal-budgetary-measures-for-providing-romanias-financial-sustainability-the-impact-on-limited-liability-companies-certified-natural-persons-a349d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/2a982764e692477a99bd562d4de79d95

المؤلفون: Lucian CERNUȘCA

المصدر: CECCAR Business Review, Vol 4, Iss 10, Pp 42-48 (2023)

مصطلحات موضوعية: social health insurance contribution, law no. 296/2023, independent activities, holiday vouchers, meal tickets, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/new-regulations-concerning-the-social-health-insurance-contribution-in-accordance-with-the-provisions-of-law-no-296-2023-a342d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/93c998a1bd0b435482e85db10ac6a125

المؤلفون: Lucian CERNUȘCA

المصدر: CECCAR Business Review, Vol 4, Iss 7, Pp 34-43 (2023)

مصطلحات موضوعية: lease contract, income tax, health insurance contribution, single tax statement, statement 112, tax code, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/declarative-and-payment-obligations-regarding-the-taxation-of-income-from-the-lease-of-agricultural-products-from-personal-patrimony-a320d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/5440fd5678d94276ac248a3b29b7304e

المؤلفون: Lucian CERNUȘCA

المصدر: CECCAR Business Review, Vol 4, Iss 4, Pp 51-58 (2023)

مصطلحات موضوعية: notary public, single tax statement, income tax, health insurance contribution, the house of pensions of notaries public from romania, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/the-taxation-mechanism-of-the-incomes-achieved-by-exercising-the-profession-of-notary-public-a301d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/e35942ea72c1462fbb3c52abe6076457

المؤلفون: Lucian CERNUȘCA

المصدر: CECCAR Business Review, Vol 4, Iss 1, Pp 30-41 (2023)

مصطلحات موضوعية: dividends, income tax, taxation rate, health insurance contribution, interim dividends, government ordinance no. 16/2022, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/the-accounting-and-fiscal-regime-of-dividends-in-2023-a278d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/83be05532dbc407ab065fc7f10f248c2

المؤلفون: Lucian CERNUȘCA

المصدر: CECCAR Business Review, Vol 3, Iss 10, Pp 23-33 (2022)

مصطلحات موضوعية: go no. 16/2022, social security contribution, health insurance contribution, non-salary income, single tax statement, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/new-regulations-regarding-the-annual-calculation-basis-of-the-social-contributions-due-by-the-natural-persons-who-earn-a-non-salary-income-according-t-a256d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/79aab127966e4eb0a4bf6ef4dece4469

المؤلفون: Lucian CERNUȘCA

المصدر: CECCAR Business Review, Vol 3, Iss 2, Pp 58-66 (2022)

مصطلحات موضوعية: independent activities, health insurance contribution, 10% rate, single tax statement, pandemic allowances, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/the-health-insurance-contribution-due-by-natural-persons-earning-incomes-from-independent-activities-a200d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/fcb2b597a1964d18987ee999eae3ab6c

المؤلفون: Oburota, Chukwuedo Susan, Olaniyan, Olanrewaju

المصدر: International Journal of Social Economics, 2020, Vol. 47, Issue 11, pp. 1419-1431.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/IJSE-05-2020-0286

المؤلفون: Jana Tepperová, Jan Pavel

المصدر: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 64, Iss 4, Pp 1401-1407 (2016)

مصطلحات موضوعية: personal income tax, tax reforms, tax revenues, social security contribution, health insurance contribution, Agriculture, Biology (General), QH301-705.5

وصف الملف: electronic resource

Relation: https://acta.mendelu.cz/64/4/1401/; https://doaj.org/toc/1211-8516; https://doaj.org/toc/2464-8310

URL الوصول: https://doaj.org/article/4fd2403be805454c80fa42b8e63f5856