Povara fiscală în cazul veniturilor din salarii. Studiu de caz în Uniunea Europeană
The Fiscal Burden in Relation to Income from Salaries. European Union Case Study
Author(s): Radu Ciobanu, Daniela-Nicoleta Sahlian, Mihai VuţăSubject(s): National Economy, Welfare systems, Fiscal Politics / Budgeting
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: fiscal burden; income from salaries; social contributions; labour taxes;
Summary/Abstract: Taxation plays a fundamental role in creating fair societies and building strong economies. It can help curtail inequalities, not just by supporting social mobility, but also by reducing market revenue inequalities. Fiscal policy can also impact employment decisions, the level of investments and the entrepreneurs’ willingness to expand their activities, which all lead to economic growth. Romania’s revenues from labour taxes is much lower than the European Union average. Nevertheless, the fiscal burden related to income from salaries is relatively high, at 39.8%, while the EU average is 38.2%. These numbers attest to the high fiscal burden in our country in relation to labour taxes.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 01
- Page Range: 42-47
- Page Count: 5
- Language: English, Romanian