文章基本信息

标题：IMPROVING THE TAXATION OF NON-CASH EMPLOYEE BENEFITS
本地全文：下载
作者：SERBANESCU Cosmin ; POPESCU Doina ; POPA Ion 等
期刊名称：Studies in Business and Economics
电子版ISSN：2344-5416
出版年度：2013
卷号：8
期号：1
出版社：Lucian Blaga University
摘要：Every individual is concerned about the influence exerted by the salary compensation on the fair income that he/she is entitled to. In many cases the fiscal policy plays a crucial role in choosing the right compensation alternative. Depending on the position held at a certain company, an employee may be granted by his/her employer a series of benefits: company car, fuel costs, mobile phone charges, subsidized loans etc. – to mention only a few alternatives. Regarding this optimization, the law provisions should be accomplished, but further expected surplus is the main goal. The legislative power is unable to cry off an incentive each time this measure comprise a decline in budgetary policy, no matter its level. The purpose to get back to fiscal competition at individual level remains a nowadays topic and the fulfillment is the essence.
关键词：income tax; benefits-in-kind; personal allowance; fiscal policy