IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v4y2023i1p42-49.html
   My bibliography  Save this article

The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions

Author

Listed:
  • Antonia-Cătălina HORVAT

    ("1 Decembrie 1918" University of Alba Iulia)

Abstract

For the business entities, especially for micro-entities, the year 2022 has represented an economic collapse due to fiscal changes. One of the most controversial measures adopted by the Government aims overtaxing of the employees who obtain income based on a part-time individual employment contract. The article hereby aims to draw attention to the impact of the Fiscal Code changes on the income from salaries for the part-time employment contracts, changes overlapped against the background of the world energy crisis and the military crisis at the Romanian border.

Suggested Citation

  • Antonia-Cătălina HORVAT, 2023. "The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(1), pages 42-49, January.
    • Handle: RePEc:ahd:journl:v:4:y:2023:i:1:p:42-49
    DOI: 10.37945/cbr.2023.01.05
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/the-impact-of-additional-taxation-of-part-time-employment-contracts-in-the-romanian-economy-against-the-background-of-an-accumulation-of-recessions-a279d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/the-impact-of-additional-taxation-of-part-time-employment-contracts-in-the-romanian-economy-against-the-background-of-an-accumulation-of-recessions-a279a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2023.01.05?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    employment contract; part-time; overtaxing salary incomes; salary; salary calculation; full-time;
    All these keywords.

    JEL classification:

    • J41 - Labor and Demographic Economics - - Particular Labor Markets - - - Labor Contracts
    • J08 - Labor and Demographic Economics - - General - - - Labor Economics Policies
    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
    • J23 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Demand
    • K31 - Law and Economics - - Other Substantive Areas of Law - - - Labor Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:4:y:2023:i:1:p:42-49. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.