Economics at your fingertips  


Daniela Pirvu (), Carmen Mihaela Mogoiu () and Claudia Stanciu-Tolea ()
Additional contact information
Daniela Pirvu: Faculty of Economics and Law, University of Pitesti, Romania
Carmen Mihaela Mogoiu: Doctoral School in Economic Sciences, University of Craiova, Romania
Claudia Stanciu-Tolea: Faculty of Economics and Law, University of Pitesti, Romania

Scientific Bulletin - Economic Sciences, 2017, vol. 16, issue 1, 45-52

Abstract: The personal income tax is not only as an important revenue instrument but also as an instrument of national policy. Taxation of personal income in European Union countries is regulated usually by a progressive rate structure. This article aims to highlight the differences between Romania and other EU member states in the field of personal income tax and to raise the issue of reforming the tax system by introducing the tax household.

Keywords: Household tax; Personal income tax; Tax system. (search for similar items in EconPapers)
JEL-codes: H24 H31 (search for similar items in EconPapers)
Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations Track citations by RSS feed

Downloads: (external link) (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:

Access Statistics for this article

Scientific Bulletin - Economic Sciences is currently edited by Logica Banica

More articles in Scientific Bulletin - Economic Sciences from University of Pitesti Contact information at EDIRC.
Series data maintained by Logica Banica ().

Page updated 2017-09-29
Handle: RePEc:pts:journl:y:2017:i:1:p:45-52