IDEAS home Printed from
   My bibliography  Save this article

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







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.

Suggested Citation

  • Chirculescu Maria Felicia & Dobrotă Gabriela, 2012. "Analysis Of Personal Income Tax In Romania And The Other Member States Of The European Union," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 80-87, September.
  • Handle: RePEc:cbu:jrnlec:y:2012:v:3:p:80-87

    Download full text from publisher

    File URL:
    Download Restriction: no


    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:cbu:jrnlec:y:2012:v:3:p:80-87. 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: (Ecobici Nicolae). General contact details of provider: .

    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.