LEGAL FRAMEWORK REGARDING THE RETENTION AND / OR NON-PAYMENT OF TAXES AND CONTRIBUTIONS DUE BY EMPLOYERS AND EMPLOYEES AND AMENDMENTS TO COME INTO FORCE BEGINNING WITH 01.02.2014 Cover Image
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ÎNCADRAREA JURIDICĂ PRIVIND REȚINEREA ȘI/SAU NEVĂRSAREA IMPOZITELOR ȘI CONTRIBUȚIILOR DATORATE DE ANGAJATORI/ANGAJAȚI ȘI MODIFICÃRILE CE VOR INTRA ÎN VIGOARE ÎNCEPÂND CU 01.02.2014
LEGAL FRAMEWORK REGARDING THE RETENTION AND / OR NON-PAYMENT OF TAXES AND CONTRIBUTIONS DUE BY EMPLOYERS AND EMPLOYEES AND AMENDMENTS TO COME INTO FORCE BEGINNING WITH 01.02.2014

Author(s): Ovidiu Şantă, Alexandru Enăchescu
Subject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: insurance contribution; health insurance contribution; contribution to the unemployment fund; income tax from wages; employer; employee; budget;

Summary/Abstract: The retention and/or nonpayment of the amounts representing taxes and contributions owed by employers and employees have a direct impact on the formation of state revenues, causing a sharp decrease of the revenue needed to fulfill its basic functions.

  • Issue Year: 2014
  • Issue No: 01
  • Page Range: 84-90
  • Page Count: 7
  • Language: Romanian