Taxation plays an essential role in the economy of each state through the role of economic-financial leverage with substantial impact on the socio-economic environment. The purpose of this paper is to highlight the fiscal aspects regarding income tax withheld from salary and its elements. Thus, in the process of carrying out a quality research, we resorted to researching the normative framework and specialized literature in the field, emphasizing once again the interdependence between accounting and taxation, or, accounting remains the main provider of information for fiscal purposes.