IMPROVING THE TAXATION OF NON-CASH EMPLOYEE BENEFITS

Cosmin Serbanescu (), Popescu Doina and Popa Ion
Additional contact information
Popescu Doina: Academy of Economic Studies, Bucharest, Romania
Popa Ion: Academy of Economic Studies, Bucharest, Romania

Studies in Business and Economics, 2013, vol. 8, issue 1, 115-122

Abstract: Every individual is concerned about the influence exerted by the salary compensation on the fair income that he/she is entitled to. In many cases the fiscal policy plays a crucial role in choosing the right compensation alternative. Depending on the position held at a certain company, an employee may be granted by his/her employer a series of benefits: company car, fuel costs, mobile phone charges, subsidized loans etc. – to mention only a few alternatives. Regarding this optimization, the law provisions should be accomplished, but further expected surplus is the main goal. The legislative power is unable to cry off an incentive each time this measure comprise a decline in budgetary policy, no matter its level. The purpose to get back to fiscal competition at individual level remains a nowadays topic and the fulfillment is the essence.

Keywords: income tax; benefits-in-kind; personal allowance; fiscal policy (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://eccsf.ulbsibiu.ro/RePEc/blg/journl/8112serbanescu&popescu&popa.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:blg:journl:v:8:y:2013:i:1:p:115-122

Access Statistics for this article

More articles in Studies in Business and Economics from Lucian Blaga University of Sibiu, Faculty of Economic Sciences Lucian Blaga University of Sibiu, Faculty of Economic Sciences Dumbravii Avenue, No 17, postal code 550324, Sibiu, Romania. Contact information at EDIRC.
Bibliographic data for series maintained by Mihaela Herciu ().