IDEAS home Printed from https://ideas.repec.org/a/pts/journl/y2017i1p45-52.html
   My bibliography  Save this article

Taxation Of Personal Incomes In Romania: Present And Perspectives

Author

Listed:
  • 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)

Abstract

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.

Suggested Citation

  • Daniela PIRVU & Carmen Mihaela MOGOIU & Claudia STANCIU-TOLEA, 2017. "Taxation Of Personal Incomes In Romania: Present And Perspectives," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 16(1), pages 45-52.
  • Handle: RePEc:pts:journl:y:2017:i:1:p:45-52
    as

    Download full text from publisher

    File URL: http://economic.upit.ro/repec/pdf/2017_1_5.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. ., 2016. "Public utility finance," Chapters, in: Public Utilities, Second Edition, chapter 9, pages 175-197, Edward Elgar Publishing.
    2. Mr. Vito Tanzi & Mr. Howell H Zee, 2001. "Tax Policy for Developing Countries," IMF Economic Issues 2001/001, International Monetary Fund.
    3. 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.
    4. Howell H Zee & Vito Tanzi, 2001. "Tax Policy for Developing Countries," IMF Economic Issues 27, International Monetary Fund.
    5. European Commission, 2014. "Tax reforms in EU Member States - 2014 Report," Taxation Papers 48, Directorate General Taxation and Customs Union, European Commission.
    6. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    7. Carolina Torres & Kirsti Mellbye & Bert Brys, 2012. "Trends in Personal Income Tax and Employee Social Security Contribution Schedules," OECD Taxation Working Papers 12, OECD Publishing.
    8. F. Pica, 2016. "Public Finance, «Federalism» and Southern Italy," Rivista economica del Mezzogiorno, Società editrice il Mulino, issue 1, pages 5-44.
    9. Gozzi, Juan Carlos & Schmukler, Sergio, 2016. "Public Credit Guarantees and Access to Finance," Economic Research Papers 269324, University of Warwick - Department of Economics.
    10. Bird, Richard M. & Zolt, Eric M., 2005. "The limited role of the personal income tax in developing countries," Journal of Asian Economics, Elsevier, vol. 16(6), pages 928-946, December.
    11. 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.
    12. European Commission, 2016. "Taxation trends in the European Union: 2016 edition," Taxation trends 2016, Directorate General Taxation and Customs Union, European Commission.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Sandra Hadler & Christine Moloi & Sally Wallace, 2007. "Flat Rate Taxes; A Policy Note," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0706, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Feltenstein, Andrew & Mejia, Carolina & Newhouse, David & Sedrakyan, Gohar, 2017. "The poverty implications of alternative tax reforms: Results from a numerical application to Pakistan," Journal of Asian Economics, Elsevier, vol. 52(C), pages 12-31.
    3. Canavire-Bacarreza, Gustavo & Martínez-Vázquez, Jorge & Vulovic, Violeta, 2018. "Taxation and Economic Growth in Latin America," IDB Publications (Working Papers) 4583, Inter-American Development Bank.
    4. Mark Edem Kunawotor & Charles Barnor & Raymond Dziwornu, 2021. "The Income Redistributive Effects of Taxes in Africa," Economics Bulletin, AccessEcon, vol. 41(3), pages 1579-1591.
    5. Faeyz M. J. Abuamria, 2019. "The Effect of Deterrence Factors on Discourage Shadow Economy Level and Tax Evasion," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(1), pages 65-70, January.
    6. Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2018. "Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia," International Social Security Review, John Wiley & Sons, vol. 71(1), pages 3-24, January.
    7. Palić Irena & Hodžić Sabina & Dumičić Ksenija, 2019. "Personal Income Taxation Determinants in Federation of Bosnia and Herzegovina," Business Systems Research, Sciendo, vol. 10(1), pages 153-163, April.
    8. Pierre‐Richard Agénor, 2011. "Schooling and Public Capital in a Model of Endogenous Growth," Economica, London School of Economics and Political Science, vol. 78(309), pages 108-132, January.
    9. Helene Ehrhart, 2013. "Elections and the structure of taxation in developing countries," Public Choice, Springer, vol. 156(1), pages 195-211, July.
    10. Richard M. Bird & Eric M. Zolt, 2014. "Taxation and inequality in the Americas: Changing the fiscal contract?," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 7, pages 193-237, Edward Elgar Publishing.
    11. M. Govinda Rao & R. Kavita Rao, 2005. "Trends and Issues in Tax Policy and Reform in India," India Policy Forum, Global Economy and Development Program, The Brookings Institution, vol. 2(1), pages 55-122.
    12. Nihal BAYRAKTAR & Emmanuel PINTO MOREIRA, 2008. "The Composition of Public Expenditure and Growth: A Small-scale Intertemporal Model for Low-Income Countries," EcoMod2008 23800009, EcoMod.
    13. Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2011. "Direct versus Indirect Taxation: Trends, Theory, and Economic Significance," Chapters, in: Emilio Albi & Jorge Martinez-Vazquez (ed.), The Elgar Guide to Tax Systems, chapter 2, Edward Elgar Publishing.
    14. Andre Gbato, 2017. "Impact of Taxation on Growth in Sub-Saharan Africa: New Evidence Based on a New Data Set," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(11), pages 173-193, November.
    15. Matilde Jeppesen, 2021. "What we hoped for and what we achieved: Tax performance of Semi‐Autonomous Revenue Authorities in sub‐Saharan Africa," Public Administration & Development, Blackwell Publishing, vol. 41(3), pages 115-127, August.
    16. Luisito Bertinelli & Arnaud Bourgain & Abdoul Karim Diamoutene, 2017. "Corporate Effective Tax Rate in Sub-Saharan Africa: Evidence from Formal Companies of Mali," DEM Discussion Paper Series 17-18, Department of Economics at the University of Luxembourg.
    17. Saeed Solaymani, 2020. "Assessing the economic and social impacts of fiscal policies: Evidence from recent Malaysian tax adjustments," Journal of Economic Studies, Emerald Group Publishing, vol. 47(3), pages 671-694, March.
    18. N. N., 2015. "The Austrian Tax System – Status Quo," WIFO Bulletin, WIFO, vol. 20(5), pages 55-71, April.
    19. Fjeldstad, Odd-Helge, 2013. "Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries," Working Papers 13683, Institute of Development Studies, International Centre for Tax and Development.
    20. Dinah M. Payne & Cecily A. Raiborn, 2018. "Aggressive Tax Avoidance: A Conundrum for Stakeholders, Governments, and Morality," Journal of Business Ethics, Springer, vol. 147(3), pages 469-487, February.

    More about this item

    Keywords

    Household tax; Personal income tax; Tax system.;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

    Statistics

    Access and download statistics

    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:pts:journl:y:2017:i:1:p:45-52. 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: . General contact details of provider: https://edirc.repec.org/data/fepitro.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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Alina Hagiu The email address of this maintainer does not seem to be valid anymore. Please ask Alina Hagiu to update the entry or send us the correct address (email available below). General contact details of provider: https://edirc.repec.org/data/fepitro.html .

    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.