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Taxation Of Personal Incomes In Romania: Present And Perspectives

Listed author(s):
  • Daniela PIRVU

    ()

    (Faculty of Economics and Law, University of Pitesti, Romania)

  • Carmen Mihaela MOGOIU

    ()

    (Doctoral School in Economic Sciences, University of Craiova, Romania)

  • Claudia STANCIU-TOLEA

    ()

    (Faculty of Economics and Law, University of Pitesti, Romania)

Registered author(s):

    The personal income tax is not only as an important revenue instrument but also as an instrument of national policy. Taxation of personal income in European Union countries is regulated usually by a progressive rate structure. This article aims to highlight the differences between Romania and other EU member states in the field of personal income tax and to raise the issue of reforming the tax system by introducing the tax household.

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    File URL: http://economic.upit.ro/repec/pdf/2017_1_5.pdf
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    Article provided by University of Pitesti in its journal Scientific Bulletin - Economic Sciences.

    Volume (Year): 16 (2017)
    Issue (Month): 1 ()
    Pages: 45-52

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    Handle: RePEc:pts:journl:y:2017:i:1:p:45-52
    Contact details of provider: Web page: http://www.economic.upit.ro/

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    1. ., 2016. "Public utility finance," Chapters,in: Public Utilities, Second Edition, chapter 9, pages 175-197 Edward Elgar Publishing.
    2. Silvia Avram & Horacio Levy & Holly Sutherland, 2014. "Income redistribution in the European Union," IZA Journal of European Labor Studies, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 3(1), pages 1-29, December.
    3. Richard M. Bird & Eric M. Zolt, 2014. "Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries," Annals of Economics and Finance, Society for AEF, vol. 15(2), pages 625-683, November.
    4. Howell H Zee & Vito Tanzi, 2001. "Tax Policy for Developing Countries," IMF Economic Issues 27, International Monetary Fund.
    5. Pica F., 2016. "Public Finance, «Federalism» and Southern Italy," Rivista economica del Mezzogiorno, Società editrice il Mulino, issue 1, pages 5-44.
    6. Carlos Gozzi, & Schmukler, Sergio, 2016. "Public Credit Guarantees and Access to Finance," The Warwick Economics Research Paper Series (TWERPS) 1122, University of Warwick, Department of Economics.
    7. Richard M. Bird & Eric M. Zolt, 2005. "Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0507, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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