دورية أكاديمية
Fiscal-Budgetary Measures for Providing Romania’s Financial Sustainability. The Impact on Limited Liability Companies/ Certified Natural Persons
| العنوان: | Fiscal-Budgetary Measures for Providing Romania’s Financial Sustainability. The Impact on Limited Liability Companies/ Certified Natural Persons |
|---|---|
| المؤلفون: | Elena STĂNCIULESCU |
| المصدر: | CECCAR Business Review, Vol 4, Iss 11, Pp 40-48 (2023) |
| بيانات النشر: | The Body of Expert and Licensed Accountants of Romania, 2023. |
| سنة النشر: | 2023 |
| المجموعة: | LCC:Economic history and conditions LCC:Finance |
| 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 |
| الوصف: | By this article we aim to emphasize the new fiscal-budgetary measures that shall be applied starting with 2024 and their impact on limited liability companies and certified natural persons. In this respect, we present issues regarding the new taxation rates applicable to micro-enterprises, what happens when the turnover exceeds certain limits, what are the additions to the Fiscal Code with regard to the calculation method of the corporate tax for large companies with a turnover of over 50 million Euros, as well as the modification of the calculation method of the health insurance contribution in the case of certified natural persons. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English Romanian; Moldavian; Moldovan |
| تدمد: | 2668-8921 |
| 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 |
| DOI: | 10.37945/cbr.2023.11.05 |
| URL الوصول: | https://doaj.org/article/2a982764e692477a99bd562d4de79d95 |
| رقم الأكسشن: | edsdoj.2a982764e692477a99bd562d4de79d95 |
| قاعدة البيانات: | Directory of Open Access Journals |
Full Text Finder | تدمد: | 26688921 |
|---|---|
| DOI: | 10.37945/cbr.2023.11.05 |