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Taxation. Applications, case studies and grid tests - Eugen Nicolaescu, Sorin Adrian Ciupitu
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Publisher: Editura Universitara
Author: Sorin Adrian Ciupitu, Eugen Nicolaescu
ISBN: 978-606-28-0445-9
DOI: 10.5682/9786062804459
Publisher year: 2016
Edition: I
Pages: 130
Product Code:
9786062804459
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The purpose of this paper is to put into practice, based on the Fiscal Code, certain situations encountered by economic agents and individuals in the activity they carry out in their daily lives.
The paper is addressed especially to students of the Faculty of Finance, Banking and Accounting, the program Accounting and Management Informatics, from the Christian University Dimitrie Cantemir, students and professors from educational institutions with similar profiles, specialists in taxation, being useful to the financial accounting department of a company. and, in general, to economist students, economists, those with preoccupations in the economic field, for a better understanding of the correct application of the Fiscal Code.
Obviously, the paper cannot cover the whole issue of economic agents 'functioning, but, through the presented analysis models, the reader can form an image about the motivation of the economic agents' actions, can find the basis for an analysis of the concrete researched situation. the respective company or the natural person as the case may be.
The paper is addressed especially to students of the Faculty of Finance, Banking and Accounting, the program Accounting and Management Informatics, from the Christian University Dimitrie Cantemir, students and professors from educational institutions with similar profiles, specialists in taxation, being useful to the financial accounting department of a company. and, in general, to economist students, economists, those with preoccupations in the economic field, for a better understanding of the correct application of the Fiscal Code.
Obviously, the paper cannot cover the whole issue of economic agents 'functioning, but, through the presented analysis models, the reader can form an image about the motivation of the economic agents' actions, can find the basis for an analysis of the concrete researched situation. the respective company or the natural person as the case may be.
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FISCALITATE. APLICATII, STUDII DE CAZ SI TESTE GRILĂ
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EUGEN NICOLAESCU
SORIN ADRIAN CIUPITU
SORIN ADRIAN CIUPITU
Preface / 7
Seminar 1.
1.1 Methods of calculating the profit tax / 9
1.2 Tax depreciation / 18
1.3 Calculation examples for the reinvested profit tax exemption / 21
1.4 Problems proposed for solution / 25
Seminar 2.
2.1 Methods of calculating the income tax of micro - enterprises / 28
2.2 Problems proposed for solution / 32
Seminar 3.
3.1 Ways to calculate income tax - income tax on salaries / 33
3.2 Problems proposed for solution / 38
Seminar 4.
4.1 Income from intellectual property rights / 39
4.2 Revenues from the creation of monumental works of art / 40
4.3 Revenues from the transfer of the use of goods / 41
Seminar 5.
5.1 Investment income / 42
5.2 Income from pensions / 43
5.3 Agricultural income / 45
Seminar 6.
6.1 Income from prizes and games of chance / 56
6.2 Revenues from the transfer of real estate from personal patrimony / 58
Seminar 7.
7.1 Methods for calculating the social health insurance contribution / 60
Seminar 8.
8.1 Contributions due by the employer to the employee's salary / 63
Seminar 9.
9.1 VAT calculation methods / 69
9.2 Problems proposed for solution / 76
Seminar 10.
10.1 Excise / 79
10.2 Problems proposed for solution / 85
Seminar 11.
11.1 Local taxes and fees / 87
11.2 Problems proposed for solution / 91
Seminar 12.
12.1 Grids - Combating tax evasion / 94
12.2 Offenses / 97
12.3 Grids - Offenses regarding tax evasion / 100
Annexes / 105
Bibliography / 126
Seminar 1.
1.1 Methods of calculating the profit tax / 9
1.2 Tax depreciation / 18
1.3 Calculation examples for the reinvested profit tax exemption / 21
1.4 Problems proposed for solution / 25
Seminar 2.
2.1 Methods of calculating the income tax of micro - enterprises / 28
2.2 Problems proposed for solution / 32
Seminar 3.
3.1 Ways to calculate income tax - income tax on salaries / 33
3.2 Problems proposed for solution / 38
Seminar 4.
4.1 Income from intellectual property rights / 39
4.2 Revenues from the creation of monumental works of art / 40
4.3 Revenues from the transfer of the use of goods / 41
Seminar 5.
5.1 Investment income / 42
5.2 Income from pensions / 43
5.3 Agricultural income / 45
Seminar 6.
6.1 Income from prizes and games of chance / 56
6.2 Revenues from the transfer of real estate from personal patrimony / 58
Seminar 7.
7.1 Methods for calculating the social health insurance contribution / 60
Seminar 8.
8.1 Contributions due by the employer to the employee's salary / 63
Seminar 9.
9.1 VAT calculation methods / 69
9.2 Problems proposed for solution / 76
Seminar 10.
10.1 Excise / 79
10.2 Problems proposed for solution / 85
Seminar 11.
11.1 Local taxes and fees / 87
11.2 Problems proposed for solution / 91
Seminar 12.
12.1 Grids - Combating tax evasion / 94
12.2 Offenses / 97
12.3 Grids - Offenses regarding tax evasion / 100
Annexes / 105
Bibliography / 126
The purpose of this paper is to put into practice, based on the Fiscal Code, certain situations encountered by economic agents and individuals in the activity they carry out in their daily lives.
The paper is addressed especially to students of the Faculty of Finance, Banking and Accounting, the program Accounting and Management Informatics, from the Christian University Dimitrie Cantemir, students and professors from educational institutions with similar profiles, specialists in taxation, being useful to the financial accounting department of a company. and, in general, to economist students, economists, those with preoccupations in the economic field, for a better understanding of the correct application of the Fiscal Code.
Obviously, the paper cannot cover the whole issue of economic agents 'functioning, but, through the presented analysis models, the reader can form an image about the motivation of the economic agents' actions, can find the basis for an analysis of the concrete researched situation. the respective company or the natural person as the case may be.
The work begins with one of the most well-known taxes, namely the profit tax, the application of this tax in the case of a foreign legal entity, nightclubs, non-profit organizations and a local company and continues with calculation examples for exemption reinvested profit tax.
In the following applications were detailed the income tax of micro-enterprises, the income tax, the contributions due by the employer, the calculation of value added tax, excises, taxes and local fees, grids on combating tax evasion and grids on crimes.
The last topic, namely the fight against tax evasion, is the most studied field of tax law by both technicians and theorists or journalists. Tax evasion is one of the most complex economic and social phenomena that today's states face and whose undesirable consequences seek to limit them as much as possible, eradication being virtually impossible. Most often, tax fraud strictly designates a crime under the law and is distinguished from tax evasion which is defined as a skillful use of the possibilities offered by law.
The paper is the result of a didactic and research activity of the authors resulting from the writing and teaching of Taxation seminars.
To our readers, with the chosen friendship,
Sorin Adrian Ciupitu
The paper is addressed especially to students of the Faculty of Finance, Banking and Accounting, the program Accounting and Management Informatics, from the Christian University Dimitrie Cantemir, students and professors from educational institutions with similar profiles, specialists in taxation, being useful to the financial accounting department of a company. and, in general, to economist students, economists, those with preoccupations in the economic field, for a better understanding of the correct application of the Fiscal Code.
Obviously, the paper cannot cover the whole issue of economic agents 'functioning, but, through the presented analysis models, the reader can form an image about the motivation of the economic agents' actions, can find the basis for an analysis of the concrete researched situation. the respective company or the natural person as the case may be.
The work begins with one of the most well-known taxes, namely the profit tax, the application of this tax in the case of a foreign legal entity, nightclubs, non-profit organizations and a local company and continues with calculation examples for exemption reinvested profit tax.
In the following applications were detailed the income tax of micro-enterprises, the income tax, the contributions due by the employer, the calculation of value added tax, excises, taxes and local fees, grids on combating tax evasion and grids on crimes.
The last topic, namely the fight against tax evasion, is the most studied field of tax law by both technicians and theorists or journalists. Tax evasion is one of the most complex economic and social phenomena that today's states face and whose undesirable consequences seek to limit them as much as possible, eradication being virtually impossible. Most often, tax fraud strictly designates a crime under the law and is distinguished from tax evasion which is defined as a skillful use of the possibilities offered by law.
The paper is the result of a didactic and research activity of the authors resulting from the writing and teaching of Taxation seminars.
To our readers, with the chosen friendship,
Sorin Adrian Ciupitu
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