Patenta. Impozitarea veniturilor în istoria dreptului fiscal românesc
Patent. Income taxation in the history of Romanian tax law

Summary/Abstract: This article aims to provide a retrospective overview of the origins of income taxa on in Romania. The patent was the first institution to levy a contribution on income from economic activities, and it had a coherent tax regime. Originally a French institution, it was introduced to the Romanian Principalities by the Russian authorities in 1831–1832 and developed within the national territory un l its repeal in 1923. Initially, the tax was set at a fixed amount, the value of which depended on the activity. Following the Cuzian reform laws of 1863, the tax consisted of a fixed levy, which varied according to the activity and population of the city in which it was carried out, and a proportional levy. The tax base for the latter was the estimated value of the professional’s home or office rent. This estimated rent value is a conventional criterion for reconstructing a tax base in the context of replacing the tax authorities’ control prerogative, which was incompatible with the administrative apparatus of the time and the former concept of taxpayer’s inviolability.

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