Politica fiscală în determinarea IDU în România
Taxation Policy as a determinant of the HDI in Romania

Summary/Abstract: As we all have noticed, whilst living in these chaotic times, we were shown countlessly that the development of the world is a real thing, proofed by quantitative and qualitative data. Everyone’s nation is developing at a faster or a slower pace. But is this economic development what we think it is? And if so, how can we influence it directly with our lifestyle? The development of one’s nation can be assessed with the Index of Human Development. It grades every country, in an attempt to quantify the quality of life from the point of view of the national evolution in the most important domains. On the other hand, taxation policy refers to the government’s object of outlining the rules and principles for collecting taxes from all forms of entities, legal or natural. Allegedly, it seems sensible that the more citizens give out to the state, the better the life is. However, is it possible that there is no strong correlation between giving more and receiving more as well? By employing both quantitative and qualitative analysis, this article will present the degree of the importance of the Personal Income Taxation Policy to the Human Development Index in Romania.

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