According to the literature and the Fiscal Procedure Code, subject to income tax shall personnel individuals residing or residence in the beneficiary of that tax and non-residents who receive income in that State, which is required by law to tax.
Object of taxation is the subject matter of taxation. If the income tax is the income subject to taxation. The tax may be:
a) separately, introduce a single tax for each category of income or is imposed on each source of income.
b) globally, ie a single tax on all income derived by the taxpayer cumulative, regardless of their source or their category.

  The tax base and tax pressure elements (611.2 KiB, 1,967 hits)