The Taxation Regime of Enterprises: Income Tax vs. Revenue Tax

In the present article, we aim to highlight the application conditions of the enforcement system, as well as the elements that are included in the basis for the calculation of the income tax compared to the elements considered for the tax revenue specific to micro-enterprises, so that there is no co...

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Bibliographic Details
Main Author: Elena STĂNCIULESCU
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2021-09-01
Series:CECCAR Business Review
Subjects:
Online Access: https://www.ceccarbusinessreview.ro/the-taxation-regime-of-enterprises-income-tax-vs-revenue-tax-a151d/download-PDF/