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 |
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| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2016-01/08_Ispas%20Roxana.pdf |
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doaj-7eb26d4ad25b4623909d54248528d427 |
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Article |
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doaj-7eb26d4ad25b4623909d54248528d4272020-11-25T00:51:28ZengAcademica BrâncuşiAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie 1844-70071844-70072016-02-011158 61 CHOOSING BETWEEN SMALL AND MIDDLE ENTERPRISES AND SELFEMPLOYED PERSON IN TERMS OF TAXATIONISPAS ROXANA0 UNIVERSITY OF CRAIOVAThis 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. http://www.utgjiu.ro/revista/ec/pdf/2016-01/08_Ispas%20Roxana.pdfsmall enterprisetaxationregistered sole traderincomes |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
ISPAS ROXANA |
| spellingShingle |
ISPAS ROXANA CHOOSING BETWEEN SMALL AND MIDDLE ENTERPRISES AND SELFEMPLOYED PERSON IN TERMS OF TAXATION Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie small enterprise taxation registered sole trader incomes |
| author_facet |
ISPAS ROXANA |
| author_sort |
ISPAS ROXANA |
| title |
CHOOSING BETWEEN SMALL AND MIDDLE ENTERPRISES AND SELFEMPLOYED PERSON IN TERMS OF TAXATION |
| title_short |
CHOOSING BETWEEN SMALL AND MIDDLE ENTERPRISES AND SELFEMPLOYED PERSON IN TERMS OF TAXATION |
| title_full |
CHOOSING BETWEEN SMALL AND MIDDLE ENTERPRISES AND SELFEMPLOYED PERSON IN TERMS OF TAXATION |
| title_fullStr |
CHOOSING BETWEEN SMALL AND MIDDLE ENTERPRISES AND SELFEMPLOYED PERSON IN TERMS OF TAXATION |
| title_full_unstemmed |
CHOOSING BETWEEN SMALL AND MIDDLE ENTERPRISES AND SELFEMPLOYED PERSON IN TERMS OF TAXATION |
| title_sort |
choosing between small and middle enterprises and selfemployed person in terms of taxation |
| publisher |
Academica Brâncuşi |
| series |
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| issn |
1844-7007 1844-7007 |
| publishDate |
2016-02-01 |
| description |
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.
|
| topic |
small enterprise taxation registered sole trader incomes |
| url |
http://www.utgjiu.ro/revista/ec/pdf/2016-01/08_Ispas%20Roxana.pdf |
| work_keys_str_mv |
AT ispasroxana choosingbetweensmallandmiddleenterprisesandselfemployedpersonintermsoftaxation |
| _version_ |
1725245653311815680 |