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Analysis Of Personal Income Tax In Romania And The Other Member States Of The European Union

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  • CHIRCULESCU MARIA FELICIA

    (CONSTANTIN BRÂNCUŞI UNIVERSITY OF TÂRGU JIU, ROMANIA)

  • DOBROTĂ GABRIELA

    (CONSTANTIN BRÂNCUŞI UNIVERSITY OF TÂRGU JIU, ROMANIA)

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    Abstract

    The high tax burden on labor in the European Union is a subject of analysis often encountered in the speciality literature. This is probably due the fact that are more convenient to implement from the political point of view - there is the responsibility of an anonymous administration and not the responsibility of Prime Minister or President.In recent years the personal taxation had a substantial increase in most European Union member states, a phenomenon that has generated some repercussions: it affects employment in the labor market, encouraging the substitution of labor with capital, increase unemployment, increase tax burden on labor and tax evasion amplification generates employment orientation towards the ground. Growing importance given to personal income tax is largely due to the fact that direct taxes within the EU this is a more stable basis of taxation. In Romania reduction in tax revenue from income tax was offset by increased tax revenues from value added tax. The evolution of tax revenues from direct taxes is normal if we consider that the remaining incomes to the taxpayers were available for consumption, which led to higher levels of indirect taxes collected to the budget. The influence of employment on the labor market due to the size of the labor tax is explained by the fact that the option for such taxes is due to the ease of implement for policy makers but also by the fact that employees are not always aware of these taxes.

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    Bibliographic Info

    Article provided by Constantin Brancusi University, Faculty of Economics in its journal Constatin Brancusi University of Targu Jiu Annals - Economy Series.

    Volume (Year): 3 (2012)
    Issue (Month): (September)
    Pages: 80-87

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    Handle: RePEc:cbu:jrnlec:y:2012:v:3:p:80-87

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    Keywords: income tax; personal income tax rates for employees;

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