Impact of Social Contributions on Labor Costs and Business Performance
Journal Title: Journal of Business Management and Applied Economics - Year 2012, Vol 1, Issue 1
Abstract
Taxation specialists and practitioners are increasingly aware of the impact of taxation for income earned by individuals from wages, independent activities and copyright, as well as upon enterprise performance or authorized natural persons. Applicable tax treatment is different in case of wages, as well as in case of income obtained by two distinct categories of PFA (authorized natural person), namely authorized natural persons who carry out activities under GO 44/2008 versus PFA carrying out liberal professions (lawyer, notary, tax consultant, chartered accountant, auditor, etc.). In our study we performed a comparison between the net amounts remained available to a company owner and those of an authorized natural person who is an employee / unemployed. I also problematized tax treatment related to income obtained by a natural person from intellectual property rights.
Authors and Affiliations
Magdalena Negrutiu, Traian-Ovidiu Calota
Keywords
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