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The present article discusses a series of conceptual and applied aspects regarding the taxation of income for those tax payers who undertake professional training activities as trainers. The trainers can perform their activities as registered freelancers or individual enterprises or they can be employed on a full or part-time contract. If they perform their activities as a registered freelancer/individual enterprise, the annual income can be determined in the actual income system, based on thedoi:10.37945/cbr.2020.10.05 fatcat:6ce3sm3t3je7rofmhg5lvdwnba