IDEAS home Printed from https://ideas.repec.org/a/blg/journl/v4y2009i4p37-51.html
   My bibliography  Save this article

Wages Taxation – A Contemporary Economic Problem

Author

Listed:
  • Liliana Bunescu

    (Lucian Blaga University of Sibiu, Faculty of Economic Sciences)

Abstract

There 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.

Suggested Citation

  • Liliana Bunescu, 2009. "Wages Taxation – A Contemporary Economic Problem," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 4(4), pages 37-51, december.
  • Handle: RePEc:blg:journl:v:4:y:2009:i:4:p:37-51
    as

    Download full text from publisher

    File URL: http://eccsf.ulbsibiu.ro/RePEc/blg/journl/443bunescu.pdf
    Download Restriction: no

    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:blg:journl:v:4:y:2009:i:4:p:37-51. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Mihaela Herciu). General contact details of provider: http://edirc.repec.org/data/feulbro.html .

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.