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TAXATION OF PERSONAL INCOMES IN ROMANIA: PRESENT AND PERSPECTIVES

Daniela Pirvu (), Carmen Mihaela Mogoiu () and Claudia Stanciu-Tolea ()
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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
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