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Collecting the tax on Income from Investments and Income Statement

Author

Listed:
  • Raluca Andreea MIHALACHE

    („Artifex” University of Bucharest)

Abstract

Taxpayers who carried out individually or in a form of association income from self-employment, income from the lease of property, income from agricultural activities determined in real system are required to file a statement of income received from the competent tax authority for each fiscal year no later than 15 May of the year following that of income. The statement of income (tax declaration) must be completed for each source and category of income. For the income obtained in a form of Association, stated income will be the loss of net income distributed from the association.

Suggested Citation

  • Raluca Andreea MIHALACHE, 2015. "Collecting the tax on Income from Investments and Income Statement," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 63(6), pages 104-108, June.
    • Handle: RePEc:rsr:supplm:v:63:y:2015:i:6:p:104-108
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    File URL: http://www.revistadestatistica.ro/supliment/wp-content/uploads/2015/07/RRSS_6_2015_A13.pdf
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    More about this item

    Keywords

    tax system; fiscality; fiscal reglementation; fiscal system; accounting methods; Financial Supervisory Authority;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • G3 - Financial Economics - - Corporate Finance and Governance

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