LABOUR TAXATION: FORMAL AND INFORMAL SOLUTIONS

Ioana Maria Costea ()
Additional contact information
Ioana Maria Costea: Law Faculty, „Alexandru Ioan Cuza” University of Iasi, Romania

Perspectives of Law and Public Administration, 2012, vol. 1, issue 1, 320-331

Abstract: The present study aims to create a panorama of doctrinal, legal and jurisprudential solutions, which determine the heterogeneity of labour market's fiscal hypotheses'. The study identifies a progressive series of interactions between economic and social factors, which generate at the juridical level a specific series of fiscal solutions, both traditional and innovating for the qualification and taxation of labour revenues. Heterogeneity of working forms is presently a complex, main direction in business with effects both at economic and legal level. This study provides an overview of statutory and case-law solutions for the legal classification and therefore tax classification of personal income.

Keywords: labour market actors; entrepreneurial activity; employee; dependent activity; independent activity (search for similar items in EconPapers)
JEL-codes: K31 (search for similar items in EconPapers)
Date: 2012
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.businesslawconference.ro/revista/artico ... ea%20Ioana%20Eng.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sja:journl:v:1:y:2012:i:1:p:320-331

Access Statistics for this article

More articles in Perspectives of Law and Public Administration from Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences) Contact information at EDIRC.
Bibliographic data for series maintained by Catalin-Silviu Sararu ().