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Impozitare Progresivă Sau Cotă Unică?

Listed author(s):
  • Delia Catarama, Elena Padurean


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

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.

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Paper provided by Osterreichish-Rumanischer Akademischer Verein in its series Papers with number 2009/206.

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Length: 7 pages
Date of creation: 05 May 2010
Handle: RePEc:ris:sphedp:2009_206
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