Taxation and Fiscal Privileges for Small Business
The present book has the purpose of providing information to taxpayers, and especially to small business representatives, concerning type of taxes and basic rules of taxes calculation and payment, as well as payments to the social fund. We will familiarize you step by step with such definitions as : •fiscal bodies and economic-financial control bodies; • calculation and payment of fiscal obligations • fiscal statements ; • fiscal facilities and privileges; • types of fiscal violations and responsibilities (including administrative and penal ones); • procedures of solving fiscal litigations. Although our wish is to express ourselves in a simple and accessible language, we will use fiscal terms and professional language which may harden the reading. At the same time these terms will be systematized in a small dictionary of fiscal terms for the reader to be able to clear up a word any time he needs. The rule and principles included in the book are formulated based on the models and according to the texts of official norms established by the empowered bodies. The list of normative acts which is directly or indirectly related to the topics in the book was included in the "Catalogue of normative acts of small business agents taxation", which is an integral part of the material to be consulted by the user. The whole book is dedicated to the taxation system and its description.
This book is available only in Romanian
