Fiscal Obligations of Trade Agents. Economic and Legal Aspects in Romania

Abstract:

The article details the main fiscal liabilities of trade agents in Romania, bringing into question their forms of existence. Tax rules are listed, as are the effects of taxation and the possibilities to avoid paying these contributions at national or international level. Failure to meet tax obligations, preventing and combating tax evasion, as means to record and track financial discipline of trade agents is achieved through a tax offence record.