Study on the Taxation of the Income Obtained from the Cryptocurrency Transfer

Study on the Taxation of the Income Obtained from the Cryptocurrency Transfer

This article discusses a number of conceptual and practical issues regarding the taxation of the income coming out from the transfer of virtual currency. The individuals who earn constant money from cryptocurrencies (over 600 lei per year) have the obligation to report their income yearly and to pay...

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Bibliographic Details
Main Authors: Cernușca Lucian, Gomoi Bogdan Cosmin, Bilți Raluca Simina, Almași Robert Cristian
Format: Article
Language:English
Published: Sciendo 2020-12-01
Series:Journal of Legal Studies
Subjects:
cryptocurrencies
single taxation statement
income tax
health contribution
tax code
Online Access:https://doi.org/10.2478/jles-2020-0019

Internet

https://doi.org/10.2478/jles-2020-0019

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