Economic Growth or Regress – Scenarios and Bibliometric Analysis on Single Taxation vs. Progressive Taxation

Ramona-Ionela Haraguș, Attila Szora Tamaș and Gabriel Szora
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Ramona-Ionela Haraguș: "1 Decembrie 1918" University of Alba-Iulia, Alba-Iulia, Romania
Attila Szora Tamaș: "1 Decembrie 1918" University of Alba-Iulia, Alba-Iulia, Romania
Gabriel Szora: "1 Decembrie 1918" University of Alba-Iulia, Alba-Iulia, Romania

Journal of Financial Studies, 2023, vol. 15, issue 8, 119-131

Abstract: The discussion on single taxation vs. progressive taxation returns periodically and always in times of budgetary crisis, which in turn induces the economic crisis and not the other way around, as normal. The purpose of this article is to observe the evolution of taxation in progressive tax rates compared to taxation in single rates in Romania, but also in other European countries. The research methodology involved the qualitative analysis of the various scenarios, already existing at national and international level on the single taxation vs. progressive taxation, as well as documentation by quantitative analysis of the focus of literature on the evolution of taxation in progressive quotas. Following the analysis, it was found that the tax system in progressive quotas existing in Romania until 2004 generated a low level of revenues to the budge. In many European countries, however, a progressive taxation system is applied, which reinforces the OECD’s assertion that there is no tax system „unique to all”.

Keywords: tax efficiency; tax system; taxes; tax reform; single taxation; progressive taxation. (search for similar items in EconPapers)
JEL-codes: H21 H22 H71 M41 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:fst:rfsisf:v:15:y:2023:i:8:p:119-131

DOI: 10.55654/JFS.2023.8.15.07

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