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...
Main Author: | ISPAS ROXANA |
---|---|
Format: | Article |
Language: | English |
Published: |
Academica Brâncuşi
2016-02-01
|
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 |
Similar Items
-
DOING BUSINESS IN ROMANIA - PART I: PERSPECTIVES ON THE TYPES OF DOING BUSINESS. TYPES OF INDIVIDUAL AND COMPANY ENTITIES WITHOUT LEGAL PERSONALITY. TYPES OF ENTITIES WITH LEGAL PERSONALITY
by: Rodica Diana APAN
Published: (2014-12-01) -
CHOOSING THE RIGHT FORM OF LICENSING A BUSINESS IN ROMANIA
by: ROIBAN Roxana Nadina, et al.
Published: (2012-12-01) -
The Traders - Subjects of Private Law’s Legal Relationship
by: Sorin Calafus
Published: (2021-01-01) -
THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION
by: O. S. D’yakonova, et al.
Published: (2019-06-01) -
Income taxation of the small business sector in Canada
by: Nilson, Don Bruce
Published: (2010)