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The Fiscal Burden in Relation to Income from Salaries. European Union Case Study

Author

Listed:
  • Radu CIOBANU

    (Bucharest University of Economic Studies)

  • Daniela-Nicoleta SAHLIAN

    (Bucharest University of Economic Studies)

  • Mihai VUȚĂ

    (Bucharest University of Economic Studies)

Abstract

Taxation plays a fundamental role in creating fair societies and building strong economies. It can help curtail inequalities, not just by supporting social mobility, but also by reducing market revenue inequalities. Fiscal policy can also impact employment decisions, the level of investments and the entrepreneurs’ willingness to expand their activities, which all lead to economic growth. Romania’s revenues from labour taxes is much lower than the European Union average. Nevertheless, the fiscal burden related to income from salaries is relatively high, at 39.8%, while the EU average is 38.2%. These numbers attest to the high fiscal burden in our country in relation to labour taxes.

Suggested Citation

  • Radu CIOBANU & Daniela-Nicoleta SAHLIAN & Mihai VUȚĂ, 2020. "The Fiscal Burden in Relation to Income from Salaries. European Union Case Study," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(1), pages 42-47, January.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:1:p:42-47
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    More about this item

    Keywords

    fiscal burden; income from salaries; social contributions; labour taxes;
    All these keywords.

    JEL classification:

    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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