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Taxation Issues In Romanian Pre-University Educationpayroll Compared To The European Union

Author

Listed:
  • Teodor Hada

    (‘1 Decembrie 1918‘ University of Alba Iulia Romania)

  • Radu Marginean

    (‘1 Decembrie 1918‘ University of Alba Iulia Romania)

  • Marina Simona Lukacs

    (‘1 Decembrie 1918‘ University of Alba Iulia Romania)

Abstract

The school is one of the bedrocks of the citizens‘ development of any country, areference system for future generations, but the importance given to the educational system variesfrom country to country, depending on each country‘s policy on funding and taxing the education.Our analysis emphasizes theoretically and with practical examples the calculation of payroll inRomanian pre-university education and the position of our country within the European Union inthis field. We have noticed that Romania, in the framework of pre-university education among E.U.countries, is ranked in last place in terms of funding the education system, and in terms ofremunerating teachers, having a reduced payroll tax compared to the analysed EU countries,because of the 16% flat tax applied in our country. We believe that an increase in investments inthe Romanian pre-university education, by increasing teachers‘ wage and ensuring an efficientmanagement of the education system, are factors likely to contribute to the sustainabledevelopment of Romanian education in terms of performance and international competitiveness.

Suggested Citation

  • Teodor Hada & Radu Marginean & Marina Simona Lukacs, 2014. "Taxation Issues In Romanian Pre-University Educationpayroll Compared To The European Union," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-15.
  • Handle: RePEc:alu:journl:v:2:y:2014:i:16:p:15
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    More about this item

    Keywords

    school education; tax; teachers‘ wage; social contributions; tax.;

    JEL classification:

    • G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)
    • I21 - Health, Education, and Welfare - - Education - - - Analysis of Education
    • I22 - Health, Education, and Welfare - - Education - - - Educational Finance; Financial Aid

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