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Impozitare Progresivă Sau Cotă Unică?

Author

Listed:
  • Delia Catarama, Elena Padurean

    () (Romanian Academy, Centre for Financial and Monetary Research Victor Slavescu)

Abstract

Dacă ne gândim la România, o ţară cu o administraţie dificilă, cu multiple proceduri birocratice inutile, cu o mare evaziune fiscală, nu putem să nu încercăm o comparaţie a celor două tipuri de impozitare a veniturilor, mai ales prin efectele pe care acestea le au asupra contribuabilului, dar şi asupra bugetului de stat. Cota unică de impozitare are o serie de avantaje şi introducerea ei a fost susţinută în mare parte de analiştii economici ai Societăţii Academice din România. Ei susţineau, înainte de introducerea cotei, că, odată aplicată, această metodă de impozitare ar ajunge să aducă mai mulţi bani pentru buget, dar şi o stare de echitate socială. Au existat şi există încă argumente pro şi contra cotei unice de impozitare.

Suggested Citation

  • Delia Catarama, Elena Padurean, 2010. "Impozitare Progresivă Sau Cotă Unică?," Papers 2009/206, Osterreichish-Rumanischer Akademischer Verein.
  • Handle: RePEc:ris:sphedp:2009_206
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    Keywords

    impozitare progresiva; cota unica;

    JEL classification:

    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists

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