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Taxation Of Personal Incomes In Romania: Present And Perspectives


  • Daniela PIRVU

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

  • Carmen Mihaela MOGOIU

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


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


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

    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. European Commission, 2014. "Tax reforms in EU Member States - 2014 Report," Taxation Papers 48, Directorate General Taxation and Customs Union, European Commission.
    6. F. Pica, 2016. "Public Finance, «Federalism» and Southern Italy," Rivista economica del Mezzogiorno, Società editrice il Mulino, issue 1, pages 5-44.
    7. Gozzi, Juan Carlos & Schmukler, Sergio, 2016. "Public Credit Guarantees and Access to Finance," Economic Research Papers 269324, University of Warwick - Department of Economics.
    8. 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.
    9. European Commission, 2016. "Taxation trends in the European Union: 2016 edition," Taxation trends 2016, Directorate General Taxation and Customs Union, European Commission.
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    More about this item


    Household tax; Personal income tax; Tax system.;

    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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