期刊名称：Journal of Knowledge Management, Economics and Information Technology
印刷版ISSN：2069-5934
出版年度：2013
卷号：3
期号：1
出版社：ScientificPapers.org
摘要：Year 2013 brought major changes in taxation of income obtained by micro- enterprises in Romania, therefore the fiscal analysis aims to clarify fundamental matters as regards the object and subject of taxation, tax base and calculation method, declaration and payment of micro-enterprises income tax. We chose a comparative analysis for three basic reasons, namely: (i) taxation principle change occurred: the option to apply the income taxation system has become a liability for the payment of microenterprises income tax, in compliance with certain conditions; (ii) taxation system has an impact on legal persons in Romania, considering that many of them get annual taxable income below 65,000 EUR; (iii) any corporate income tax / income tax payer must annually review the conditions imposed for micro-enterprises and decide which is the system of taxation for the next fiscal year. In the absence of periodic review, fiscal risks of distorting tax liabilities are significant.
关键词：corporate income tax ; fiscal loss ; micro-enterprise ; micro-enterprises income tax ; taxable income ; taxation system
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