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Impozitare Progresiva Sau Cota Unica?

Author

Listed:
  • Padurean, Elena

    () (Academia Romana, Centrul de Cercetari Financiare si Monetare Victor Slavescu)

  • Catarama, Delia

    (Academia Romana, Centrul de Cercetari Financiare si Monetare Victor Slavescu)

Abstract

Daca ne gândim la România, o tara cu o administratie dificila, cu multiple proceduri birocratice inutile, cu o mare evaziune fiscala, nu putem sa nu încercam o comparatie a celor doua tipuri de impozitare a veniturilor, mai ales prin efectele pe care acestea le au asupra contribuabilului, dar si asupra bugetului de stat. Cota unica de impozitare are o serie de avantaje si introducerea ei a fost sustinuta în mare parte de analistii economici ai Societatii Academice din România. Ei sustineau, înainte de introducerea cotei, ca, odata aplicata, aceasta metoda de impozitare ar ajunge sa aduca mai multi bani pentru buget, dar si o stare de echitate sociala. Au existat si exista înca argumente pro si contra cotei unice de impozitare.

Suggested Citation

  • Padurean, Elena & Catarama, Delia, 2010. "Impozitare Progresiva Sau Cota Unica?," Papers 2010/25, Osterreichish-Rumanischer Akademischer Verein.
  • Handle: RePEc:ris:sphedp:2010_025
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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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