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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
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    References listed on IDEAS

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    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

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