COMPARATIVE ANALYSIS OF DEPENDENT ACTIVITY VERSUS INDEPENDENT ACTIVITY FROM TAX AND DUTY PERSPECTIVES

This research aims to carry out a comparative analysis of the dependent activity, from the tax and accounting point of view, performed based on the individual employment agreement, versus the independent activity, regulated by the Civil Code, based on the service agreement. Furthermore, we reviewed a short theoretical presentation centered on the conceptual delimitations of the two types of activities, approached from the framework perspectives of taxes and duties as tools for achieving fiscal policy. These activities are constantly changing from a legislative perspective, aiming at consolidating the Romanian budget and increasing tax revenues.