文章基本信息

标题：MICRO BUSINESSES – A FISCAL AND ACCOUNTING „TRAP” FOR THE TAX PAYER
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作者：Deaconu Sorin-Constantin
期刊名称：European Journal of Business and Social Sciences
印刷版ISSN：2235-767X
出版年度：2014
卷号：3
期号：07
页码：32-39
出版社：European Society of Business and Social Sciences
摘要：The micro business is an economic category which constitutes a common practice in Romania. The majority among entities are categorized upon their foundation as micro businesses by the Registrar of Companies/Trade Registry. This obligation essentially works against new companies, as they will pay income tax even if they report financial and fiscal loss. This trap is introduced by law out of a wish to collect taxes from start-up companies and discourage young entrepreneurs. Our suggestion is that the law-makers should at least allow companies to choose their tax system, as these constraints lead to sales unaccompanied by invoices and in this manner, the national budget is affected. For instance, many entities registered as small companies do not issue receipts, and the money cashed in are avoiding tax. At a national level, this type of tax avoidance is blossoming and the lawmakers should be more flexible with the options for taxation. As such, there is no difference between the communist system and the so-called capitalist system. When comparing the taxation method for the same company (corporate tax and income tax) the advantage of income tax is clearly visible. At the level of the tax-payer, the 3% rate leads to paying a higher income tax than a corporate tax would be. Yes, the tax-payer primarily compares the two rates: 3% and 16%. And in its essence the 3% rate will determine a much higher resource output.
关键词：micro business; income tax; accounting; tax base.