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Choosing Between Small And Middle Enterprises And Self-Employed Person In Terms Of Taxation

Author

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  • ISPAS ROXANA

    (UNIVERSITY OF CRAIOVA)

Abstract

This paper presents the advantages and disadvantages of small and middle enterprises (SMEs) in relation with a registered sole trader (RST). This comparison is necessary since from the 1 st of January 2016, all registered sole traders are required to pay CAS (10.5% or 26.3% according to their option) calculated the net revenue gained, besides the CASS of 5.5% and the income tax of 16%. At the same time, a part of the private entrepreneurs will have to choose if they suspend or cease their activity under the form of registered sole trader or establish a small enterprise.

Suggested Citation

  • Ispas Roxana, 2016. "Choosing Between Small And Middle Enterprises And Self-Employed Person In Terms Of Taxation," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 58-61, February.
    • Handle: RePEc:cbu:jrnlec:y:2016:v:1:p:58-61
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