期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2013
期号：4
页码：107-110
语种：English
出版社：Academica Brâncuşi
摘要：A fiscal optimization method of companies is rendered by their ability to choose among the various methods to legally organize performance set out by the Romanian legislation.In this respect,a taxpayer may choose to organize their activities in their capacity as self-employed persons,sole proprietorships,family owned companies,free lancers,beneficiaries of copyright revenues,limited liability companies,small enterprises,joint stock companies.When a taxpayer may chose the most favorable variant to their legal status from among the ones provided by the legislation,the aim of this research paper is to show the fiscal impact generated by a natural person’s choices to raise incomes from activities performed as an employee,as an authorized natural person or in a trading company,namely a small enterprise.The outcome emphasizes the fact that from the perspective of the net income raised by a natural person,their most favorable business organization form is the choice to act as a small enterprise.
关键词：Fiscal optimization;fiscal cost;income of natural person;small enterprise;authorized natural person
