The Taxation of Income from Consultancy Activities Regarding the Accessing and Implementation of the Projects Financed by European Funds

The present article aims to emphasize a number of conceptual and practical issues related to the taxation mechanism concerning the income tax and the social contributions related to taxpayers who conduct consultancy activities in the field of projects funded by European funds.

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Veröffentlicht in:CECCAR Business Review 2021-12, Vol.1 (12), p.29-36
Hauptverfasser: Lile, Ramona, Cilan, Teodor-Florin, Sanda, Grigorie, Almași, Robert Cristian, Săplăcan, Silviu Ilie
Format: Artikel
Sprache:eng
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Zusammenfassung:The present article aims to emphasize a number of conceptual and practical issues related to the taxation mechanism concerning the income tax and the social contributions related to taxpayers who conduct consultancy activities in the field of projects funded by European funds.
ISSN:1454-9263
2668-8921
2668-8921
DOI:10.37945/cbr.2020.12.04