{"id":16462,"date":"2025-12-02T10:51:27","date_gmt":"2025-12-02T08:51:27","guid":{"rendered":"https:\/\/dev.editura.ase.ro\/editura-ase\/?post_type=product&#038;p=16462"},"modified":"2025-12-02T12:13:15","modified_gmt":"2025-12-02T10:13:15","slug":"fiscalitate-sinteze-legislative-si-aplicatii-practice","status":"publish","type":"product","link":"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/fiscalitate-sinteze-legislative-si-aplicatii-practice\/","title":{"rendered":"Fiscalitate. Sinteze legislative \u015fi aplica\u0163ii practice"},"content":{"rendered":"<p>Cursul \u201e<strong>Fiscalitate. Sinteze legislative \u015fi aplica\u0163ii practice<\/strong>\u201d se adreseaz\u0103 studen\u021bilor \u00eenscri\u0219i la programul de studii universitare de licen\u021b\u0103 forma de \u00eenv\u0103\u021b\u0103m\u00e2nt la distan\u021b\u0103, organizat \u00een cadrul Academiei de Studii Economice din Bucure\u0219ti, Facultatea de Finan\u021be, Asigur\u0103ri, B\u0103nci \u0219i Burse de Valori. De asemenea, suportul poate fi folosit \u00een activit\u0103\u021bile de predare \u2013 curs \u0219i seminar \u2013 \u0219i pentru studen\u021bii \u00eenscri\u0219i la programele de studii universitare de licen\u021b\u0103 forma de \u00eenv\u0103\u021b\u0103m\u00e2nt zi. Disciplina Fiscalitate face parte din planul de \u00eenv\u0103\u021b\u0103m\u00e2nt aferent anului II de studiu, semestrul I.<\/p>\n<p><strong><em>Obiectivul principal al cursului<\/em><\/strong> este reprezentat de formarea de competen\u021be privind \u00een\u021belegerea \u0219i explicarea reglement\u0103rilor specifice sistemului fiscal na\u021bional, precum \u0219i determinarea obliga\u021biilor fiscale principale \u0219i accesorii pentru contribuabilii persoane juridice \u0219i persoane fizice.<\/p>\n<p>Acest suport de curs este realizat \u00een scop didactic, fiind structurat \u00een concordan\u021b\u0103 cu elementele specificate \u00een cadrul fi\u0219ei de disciplin\u0103. Mai mult, informa\u021biile prezentate \u00een cadrul fiec\u0103rui capitol reprezint\u0103 o sintez\u0103 a prevederilor relevante din Codul de procedur\u0103 fiscal\u0103 (CPF), respectiv Codul fiscal (CF), completat\u0103 cu explica\u021bii \u0219i exemple. \u00cen situa\u021biile \u00een care acurate\u021bea conceptual\u0103 a impus acest lucru, textul reproduce integral articole ori fragmente din legisla\u021bia fiscal\u0103 \u00een vigoare, la momentul realiz\u0103rii prezentului suport.<\/p>\n<p>&nbsp;<\/p>\n<div class=\"_df_book df-lite\" id=\"df_16465\"  _slug=\"fiscalitate-sinteze-legislative-si-aplicatii-practice\" data-title=\"fiscalitate-sinteze-legislative-si-aplicatii-practice\" wpoptions=\"true\" thumbtype=\"\" ><\/div><script class=\"df-shortcode-script\" nowprocket type=\"application\/javascript\">window.option_df_16465 = {\"outline\":[],\"autoEnableOutline\":\"false\",\"autoEnableThumbnail\":\"false\",\"overwritePDFOutline\":\"false\",\"direction\":\"1\",\"pageSize\":\"0\",\"soundEnable\":\"false\",\"source\":\"https:\\\/\\\/dev.editura.ase.ro\\\/editura-ase\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/2025-LAZAR-FILIPESCU-Fiscalitate-CUPR.pdf\",\"wpOptions\":\"true\"}; if(window.DFLIP && window.DFLIP.parseBooks){window.DFLIP.parseBooks();}<\/script>\n","protected":false},"excerpt":{"rendered":"<p>Cursul \u201e<strong>Fiscalitate. Sinteze legislative \u015fi aplica\u0163ii practice<\/strong>\u201d se adreseaz\u0103 studen\u021bilor \u00eenscri\u0219i la programul de studii universitare de licen\u021b\u0103 forma de \u00eenv\u0103\u021b\u0103m\u00e2nt la distan\u021b\u0103, organizat \u00een cadrul Academiei de Studii Economice din Bucure\u0219ti, Facultatea de Finan\u021be, Asigur\u0103ri, B\u0103nci \u0219i Burse de Valori. De asemenea, suportul poate fi folosit \u00een activit\u0103\u021bile de predare \u2013 curs \u0219i seminar \u2013 \u0219i pentru studen\u021bii \u00eenscri\u0219i la programele de studii universitare de licen\u021b\u0103 forma de \u00eenv\u0103\u021b\u0103m\u00e2nt zi. Disciplina Fiscalitate face parte din planul de \u00eenv\u0103\u021b\u0103m\u00e2nt aferent anului II de studiu, semestrul I.<\/p>\n","protected":false},"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[293],"product_tag":[],"class_list":["post-16462","product","type-product","status-publish","product_cat-finante-asigurari-banci-si-burse-de-valori","pa_anul-aparitiei-11751","pa_book-author-paula-lazar-maria-oana-filipescu","first","instock","shipping-taxable","purchasable","product-type-variable"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fiscalitate. 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