Home Volumul 2 ASPECTE PRIVIND IMPOZITAREA VENITURILOR PERSOANELOR FIZICE

ASPECTE PRIVIND IMPOZITAREA VENITURILOR PERSOANELOR FIZICE


Crina Maria Pelecaci
Universitatea de Nord Baia Mare, This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Abstract
Beginning with January 1st 2000, when the gross profit tax was introduced, the whole tax
system concerning the income achieved by physical persons has undergone radical changes,
as it entailed the cancellation of all the laws that had been issued previously to establish the
rules of this domain. A series of changes were operated on the tax system beginning with
January 1st 2005, when the provisions of the Fiscal Code came into effect. As an element of
novelty is that, beginning with 2005, the system exchanged the taxing based on different
tax quotas for taxable income installments with a single quota of 16%.
Keywords: tax, income, single cota, physical persons

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