Contabilitatea impozitului pe venit [Articol]

Abstract

Income tax is considered to be the main source of revenue collection in the state budget, so the state must encourage economic agents for business development. Considered a debt of natural and legal persons, claimed by the state, from taxable income obtained in a tax period. At the same time, this is a mandatory non-refundable free payment, which is paid by taxpayers, who carry out activities in order to make a profit. The application of the analyzed tax ensures the state by collecting the revenues, established through the legislative acts of taxation.