ECONOMIC ASPECTS REGARDING THE DEVELOPMENT OF THE LIBERAL PROFESSIONS IN ROMANIA
Keywords:Romanian business environment; entrepreneurship; accounting records; social contributions
The liberal profession plays an important role in creating added value and profitability in the current economy context of Romania, especially in this time of global health crisis. In this regard, it is safe to assume that, in 2021, the liberal professions in order to remain viable will need an independent advice and support because of the constant expansion of national legal standards. Moreover, in view of this sector’s growth potential and the proportion of jobs that it provides, the entrepreneurial aspect of the liberal professions must be acknowledged and supported, since the services provided by liberal professionals are complex and require a high level of expertise. This research paper presents the essential notions in the economic field, which the entrepreneurs who carry out independent activities registered in the category of liberal professions must know in order to have a good activity in Romania. This work is developed on two major directions: the financial-accounting and the fiscal aspects regarding the liberal professions.
ANAF (2021) Ghidul fiscal al contribuabililor care realizeaz? venituri din profesii liberale din România:https://static.anaf.ro/static/10/Anaf/AsistentaContribuabili_r/Ghid_profesii_liberale_05022021.pdf
ANAF (2020) Ghid privind întocmirea ?i utilizarea principalelor documente financiar-contabile ?i obliga?ii referitoare la întocmirea raport?rilor anuale prev?zute de Legea contabilit??ii: https://static.anaf.ro/static/10/Anaf/AsistentaContribuabili_r/GhidDocumenteFinanciarContabile_2020.pdf
ANAF (2016) Ghidul fiscal al contribuabililor care realizeaz? venituri din profesii liberale din România: https://static.anaf.ro/static/10/Anaf/AsistentaContribuabili_r/Ghid_profesii_liberale_2016.pdf
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