CHOOSING BETWEEN SMALL AND MIDDLE ENTERPRISES AND SELFEMPLOYED PERSON IN TERMS OF TAXATION
This paper presents the advantages and disadvantages of small and middle enterprises (SMEs) in relation with a registered sole trader (RST). This comparison is necessary since from the 1 st of January 2016, all registered sole traders are required to pay CAS (10.5% or 26.3% according to their opti...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2016-02-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2016-01/08_Ispas%20Roxana.pdf |
| Summary: | This paper presents the advantages and disadvantages of small and middle enterprises (SMEs) in relation with
a registered sole trader (RST). This comparison is necessary since from the 1 st of January 2016, all registered sole
traders are required to pay CAS (10.5% or 26.3% according to their option) calculated the net revenue gained, besides
the CASS of 5.5% and the income tax of 16%. At the same time, a part of the private entrepreneurs will have to choose
if they suspend or cease their activity under the form of registered sole trader or establish a small enterprise.
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| ISSN: | 1844-7007 1844-7007 |