SAGA IMPOZITĂRII BACŞIŞULUI – A DOUA ÎNCERCARE
THE TIP TAX SAGA – THE SECOND ATTEMPT
Author(s): Ramona CiobanuSubject(s): Law, Constitution, Jurisprudence, Constitutional Law, Civil Law
Published by: Universul Juridic
Keywords: donation; tax; tip; tax on tip; public revenue;
Summary/Abstract: Government Emergency Ordinance no.8/2015 brings as a new element in Romanian taxation – the regulation of tip taxation. The cumbersome procedure and the burdensome obligations provided for employers and employees determined their reaction, which led to the abandonment of the application of this normative act. However, the discussions regarding the tip tax were resumed post-COVID 19 and in 2022 was adopted the Law no. 376 wich brings a new regulation in this regard, simpler and easier to apply. This article aims to highlight the strengths of the regulation, but also its pitfalls, vulnerabilities and possible negative effects.
Journal: Universul Juridic
- Issue Year: 2023
- Issue No: 06
- Page Range: 114-125
- Page Count: 12
- Language: Romanian