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Comparative Analysis Regarding The Size Of Labor Taxation In Romania And Several Countries In The Region

Author

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  • Nicoleta MIHAILA

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

Abstract

The purpose of our work is to realize a comparative analysis of labor taxation in Romania and some of the countries in the region (Bulgaria, Czech Republic, Poland) in the period 2008-2021, by two indicators, the Implicit Tax Rate (ITR) and the Tax indicator wedge. The objectives pursued are: analysis of labor taxation in the European Union in 2021, by using ITR, analysis of labor taxation in the European Union in 2021, by using the tax wedge indicator, and making a comparison of labor taxation in Romania and the countries in the region mentioned above . We considered the share of tax revenues from labor taxation, in total tax revenues and in GDP, Taxation of labor revenues, paid by employees and employers, % in GDP, Tax revenues from social contributions paid by employers and employees in the period 2008-2021 , % in GDP. The statistical data used come from the Taxation Trends 2022 report (European Commission), OECD, as well as data from the tax guide developed by Mazars for the year 2022.

Suggested Citation

  • Nicoleta MIHAILA, 2023. "Comparative Analysis Regarding The Size Of Labor Taxation In Romania And Several Countries In The Region," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(2), pages 75-85.
    • Handle: RePEc:brc:brccej:v:8:y:2023:i:2:p:75-85
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    More about this item

    Keywords

    tax revenues from labor taxation; personal income tax; social contributions; standard employment contract; implicit tax rate; tax wedge;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • J32 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions

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