Optimizări fiscale
Fiscal optimizations

Summary/Abstract: In the first part of this paper is investigated the decision of an individual to register as either a authorized person (AP) or a micro-enterprise. Thus, the first case study showed that for the same income and expenses, the AP pays an income tax 11% higher than the micro-enterprise. Also, the mandatory social contributions are higher by 5,700 lei because in the case of the micro-enterprise it is paid only health contribution. It is determined which is the commercial addition beyond which it is more advantageous to make the transition from the income tax of micro-enterprises to the profit tax.

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