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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Bibliographic Details
Published inCECCAR Business Review Vol. 1; no. 12; pp. 29 - 36
Main Authors Lile, Ramona, Cilan, Teodor-Florin, Sanda, Grigorie, Almași, Robert Cristian, Săplăcan, Silviu Ilie
Format Journal Article
LanguageEnglish
Published The Body of Expert and Licensed Accountants of Romania 31.12.2021
Subjects
discount
estimated annual income
european funds
income tax
social contributions
the single tax return
virtual private space
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Summary: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