Wages Taxation – A Contemporary Economic Problem
AbstractThere is variability in equity within and between the states. Policy makers must be cognizant of fiscal disparities within states and between states and take the appropriate action to ensure that each taxpayer is equal with the other one. With a history of over 18 years in labor taxation, Romania is characterized by a multitude of changes in wages tax laws. They are summarized in three steps: wages taxation by monthly progressive tax, wages taxation by overall annual progressive tax and wages taxation by flat rate of 16%.Efficiency of one or another taxation system has been and will be discussed further by different researchers trying to answer to the question: "who is the best solution, based on the progressive taxation of wages or the flat tax?" Progressive income tax help achieving fiscal equity through tax, while a flat tax contribute to equity before tax. We consider that it is not important the type of tax matter, but it is important its level, ultimately the tax is an assault on the taxpayer.
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Bibliographic InfoArticle provided by Lucian Blaga University of Sibiu, Faculty of Economic Sciences in its journal Studies in Business and Economics.
Volume (Year): 4 (2009)
Issue (Month): 4 (december)
Contact details of provider:
Postal: Lucian Blaga University of Sibiu, Faculty of Economic Sciences Dumbravii Avenue, No.17, postal code 550324, Sibiu, Romania
Phone: 004 0269 210375
Fax: 004 0269 210375
Web page: http://economice.ulbsibiu.ro/
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income tax; wages taxation; flat tax; progressive tax;
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