Scientific Education

Comparative Analysis of Taxation of the Income obtained by Micro-enterprises in Romania

In Romania, starting with January 1st, 2016, the fiscal legislation has been substantially amended, subsequent to the publication of the new Codes: Fiscal Code and Fiscal Procedure Code. From this perspective, this paper refers at the fiscal treatment that must be applied by all the companies from Romania that must pay this type of tax. As a general rule, the companies rom Romania must pay the tax on income of the micro-enterprise, if they earn taxable incomes below the threshold of 100,000 Euro and do not earn their majority income from consulting and management ...
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