Thematische Bibliographien / Income tax (Romania)

Auswahl der wissenschaftlichen Literatur zum Thema „Income tax (Romania)“

Autor: Grafiati
Veröffentlicht am 26. Juli 2024

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Zeitschriftenartikel zum Thema "Income tax (Romania)"

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Creţu, Daniela, Andrei Radu Iova und Mariana Burcea. „Modalities of Income Tax From Independent Activities. Case Study, Romania“. Indian Journal of Applied Research 3, Nr. 12 (01.10.2011): 389–91. http://dx.doi.org/10.15373/2249555x/dec2013/118.

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Popescu, Madalina Ecaterina, Eva Militaru, Larisa Stanila, Maria Denisa Vasilescu und Amalia Cristescu. „Flat-Rate versus Progressive Taxation? An Impact Evaluation Study for the Case of Romania“. Sustainability 11, Nr. 22 (14.11.2019): 6405. http://dx.doi.org/10.3390/su11226405.

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Taking into consideration the recent debates on adopting a progressive tax system over the flat-rate taxation, our paper aims to investigate the impact of a change in the current Romanian personal income tax policy system from the 10% flat-rate tax system to some alternative progressive taxation scenarios. The methodological approach consisted in using the European Union Survey on Income and Living Conditions (EU-SILC) database to micro-simulate the impact upon poverty and income inequality. Through our ex-ante tax policy analysis we bring empirical evidence of a modest, but positive effect upon poverty rate and income inequalities in favor of a progressive taxation system. However, when looking at the government financial implications through the personal income tax budget revenues, we discuss upon the possible trade-off between the benefits on poverty and income inequalities and the possible budgetary drawbacks. Despite the data limitations, this study has the benefit of being among the first attempts to evaluate the impact of a personal income tax policy reform for the case of Romania.
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Doltu, Claudiu. „THE TRUTH ABOUT FLAT-RATE INCOME TAX IN ROMANIA“. Journal of Community Positive Practices 19, Nr. 1 (30.03.2019): 3–9. http://dx.doi.org/10.35782/jcpp.2019.1.01.

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Radu, Claudia Florina, Florin Dumiter und Laura Opret. „Labour Taxation – A Comparative Study“. Studia Universitatis „Vasile Goldis” Arad – Economics Series 25, Nr. 1 (01.05.2015): 1–15. http://dx.doi.org/10.1515/sues-2015-0001.

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Abstract In our paper we aim to analyze the tax wedge between labor costs and net wage, this being the main indicator for assessing the tax burden on labor. We analyze the components of the tax wedge and its evolution in time, in the OECD countries and in Romania. In this way we can get an image of the total labor cost, observing that our country belongs to countries where labor taxes have a very high level. Thus, from our analysis we showed that in Romania the tax wedge is around 42%, while the OECD average was only 35.9%. In these circumstances it is necessary to adopt certain measures for shifting the tax burden from labor to other tax bases, with the purpose of a fiscal relaxation of labor income
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Gitonga, Jackline Nkatha. „Relationship between Income Tax and Profitability of the Hotel Sector in Kenya“. African Journal of Commercial Studies 3, Nr. 2 (10.10.2023): 108–17. http://dx.doi.org/10.59413/ajocs/v3.i2.4.

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Taxation is a global economic phenomenon of paramount importance, serving as a shared fiscal responsibility between citizens and governments. This comprehensive review explores the intricate relationship between income tax and profitability, focusing on corporate tax, Pay as You Earn (PAYE), withholding tax, and their impact on businesses, particularly star-rated hotels in Kenya. The theoretical frameworks of Tax Incidence Theory and Labor Market Theory provide valuable insights into understanding the complex interplay between taxation and profitability in the hospitality industry. Drawing from empirical literature, this review explores studies from Nigeria, Kenya, and Romania, shedding light on the complex relationship between income tax and profitability. It discusses how corporate tax rates, employee income taxes, and other tax-related factors can influence a company's financial performance. This study concludes that there is an intricate negative relationship between income tax and profitability in the context of Kenyan star-rated hotels, considering corporate tax, PAYE, and their implications. The study aims to contribute to effective tax policies that support the industry's sustainable growth in Kenya and potentially other similar industries globally.
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Popescu-Predulescu, Raluca-Andreea. „Understanding the Need for Income Tax Incentives. A Case Study on the It Sector in Romania“. Proceedings of the International Conference on Business Excellence 18, Nr. 1 (01.06.2024): 583–94. http://dx.doi.org/10.2478/picbe-2024-0050.

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Abstract In 2023, the Romanian Government decided on the reduction and alignment of tax incentives for employees in the IT, construction, agriculture and food industry sectors. This paper aims to analyze the impact on these activity fields, with a focus on the IT sector. For this purpose, indicators such as number of employees, percentage in the total GDP and labor productivity were considered relevant and the data was processed using the regression analysis. Thus, the implementation of fiscal facilities had an overall positive impact on all industries in terms of employment, but not necessarily as a percentage of GDP. A strong, direct link between the increase in the mean salary in the IT industry and number of employees, labor productivity and percentage of GDP was determined, with a coefficient of multiple determination of over 90% for all three regression analyses. The elimination of benefits for the employees working in IT might have a negative impact on the sector which has become a main strategic resource for Romania, mainly because the possibility of working remotely can make companies easily relocate their IT departments.
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TRANDAFIR, Adina. „THE EFFECTS OF LABOUR COSTS REDUCTION ON FOREIGN INVESTMENT IN ROMANIA“. Annals of Spiru Haret University. Economic Series 19, Nr. 3 (01.10.2019): 129–37. http://dx.doi.org/10.26458/19310.

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This article addresses the issue of changes in tax legislation in our country over the last 20 months, in view of the effect they have on the level of foreign investment. The article presents, besides the actual legislative changes and the evolution registered in this period by foreign investments, also the fiscal pressure in the field of contributions, VAT and corporate income tax. The paper presents an econometric analysis that seeks to highlight the impact of the fiscal pressure of the above mentioned taxes on the FDI level recorded in Romania between January 2017 and August 2018.
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Gheorghiță, Andrei. „Understanding Public Support for the Flat-Rate Personal Income Tax in a Post-Communist Context: The Case of Romania“. Sustainability 15, Nr. 9 (05.05.2023): 7576. http://dx.doi.org/10.3390/su15097576.

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The overall landscape of personal income taxation (PIT) has changed rapidly in numerous post-communist countries of Central and Eastern Europe (CEE), with the adoption of a form of flat-rate tax. Although the economic consequences of this change have been studied extensively, little is known about public opinion on the topic in these countries. This article aims to shed some light on how public opinion addresses the issue of flat-rate PIT in Romania. Logistic regression analysis is used to assess the impact of self-interest, education, age, gender, ideology, political trust, social solidarity, and political knowledge on public support for flat-rate PIT, based on survey data (N = 1105) from the Romanian Election Study (RES). The results suggest that high-income earners, women, and those with higher levels of political trust are more likely to support flat-rate PIT, while higher levels of social solidarity and more education increase the chances of being reluctant about it. Furthermore, the analysis finds no evidence that age, ideology, or political knowledge have an influence on people’s fiscal preferences. The article’s findings provide lessons for policymakers on how fiscal preferences arise and may evolve in a post-communist context, particularly in relation to recurring societal crises.
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D’Attoma, John W., Clara Volintiru und Antoine Malézieux. „Gender, Social Value Orientation, and Tax Compliance“. CESifo Economic Studies 66, Nr. 3 (25.01.2020): 265–84. http://dx.doi.org/10.1093/cesifo/ifz016.

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Abstract This article brings an important empirical contribution to the academic literature by examining whether gender differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national tax compliance experiment carried out in different countries—Italy, UK, USA, Sweden, and Romania. We uncover that women declare a significantly higher percentage of their income than men in all five countries. While some scholars have argued that differences in honesty between men and women are mediated by prosociality, we find that women are not more prosocial than men in all countries and we do not find a mediating effect of prosocial behaviour on tax compliance. Though tax evasion is a form of dishonesty, the tax compliance experiment is quite different from an honesty experiment, which is certainly one explanation for the different results. We conclude that although differences in prosociality between men and women seem to be context-dependent, differences in tax compliance are indeed much more consistent.
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Bulai, Horobeț und Belascu. „Improving Local Governments’ Financial Sustainability by Using Open Government Data: An Application of High-Granularity Estimates of Personal Income Levels in Romania“. Sustainability 11, Nr. 20 (12.10.2019): 5632. http://dx.doi.org/10.3390/su11205632.

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The availability of open government data has expanded considerably in recent years. This expansion is expected to generate significant benefits not just for increasing government transparency, but also for the economy. The aim of this study is to illustrate the use of open government data in estimating personal income levels for all 3181 municipalities, towns, and communes in Romania. The novelty of our work comes from the high granularity of the estimates obtained. We use tax revenues collected by local governments in Romania on vehicles and buildings owned by natural persons, as well as data on energy subsidies. The classification is conducted using the k-means clustering algorithm. We find three distinct clusters of communities, which we map. The results can benefit both businesses and policymakers. The former can use the income level estimates for market intelligence purposes, while for the latter, these may aid in determining the financial sustainability of local governments and a better allocation of central government resources at the subnational level.
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Bücher zum Thema "Income tax (Romania)"

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Ireland. Convention between Ireland and Romania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains: Done at Bucharest on 21st October, 1999. Dublin: Stationery Office, 1999.

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Harris, Peter, und Dominic de Cogan, Hrsg. Studies in the History of Tax Law. Hart Publishing, 2023. http://dx.doi.org/10.5040/9781509963294.

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This book is a continuation of the prestigious series which is drawn from the papers of the biennial Cambridge Tax Law History Conference. The authors are a mix of academics and senior tax professionals from the judiciary and practice with representatives from nine countries. The series continues to investigate current tax policy debates in an historical context. The papers fall within three basic categories: 1.UK and Irish tax, looking at a variety of topics such as tax administration, cases and judges (Whitney, Singer, Viscount Radcliffe), the taxation of royal forests, the taxation of spirits, and income tax transition in the Irish Free State;2.International taxation, with chapters on the role of international organisations (OECD, League of Nations) and on South Africa’s early attempts to address double taxation (tax treaties); and3.Non-UK tax systems, including chapters on the legacy of colonial influence (Dutch East Indies), early developments in China, New Zealand and the USA, an influential Canadian report (Carter Commission), development of the GAAR in Scandinavia, and the receipt of Roman tax law in Europe.
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Buchteile zum Thema "Income tax (Romania)"

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Matsaganis, Manos, und Chrysa Leventi. „Distributive Effects of the Crisis in the European Periphery“. In Decent Incomes for All, 133–53. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780190849696.003.0007.

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This chapter aims to provide an assessment of the distributional implications of the economic crisis in Greece, Spain, Italy, Portugal, Latvia, Lithuania, and Romania in the period 2009−2013. On the one hand, the recession has caused unemployment to rise and household incomes to fall, which are both changes that raise the demand for social protection. On the other hand, austerity policies and program reforms affect the capacity of welfare states to provide social protection. We use a microsimulation model to disentangle the first-order effects of tax–benefit policies from the overall effects of the crisis. Moreover, we estimate how the burden of the crisis has been shared across income groups and how the differential impact of the crisis may have altered the composition of the population in poverty. We conclude by discussing the methodological pitfalls and policy implications of our research.
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Konferenzberichte zum Thema "Income tax (Romania)"

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ICHIM, Cristinel. „Tax and Income Tax on Buildings- Income Source for Local Budgets“. In The 14th Economic International Conference: Strategies and Development Policies of Territories: International, Country, Region, City, Location Challenges, May 10-11, 2018, Stefan cel Mare University of Suceava, Romania. LUMEN Publishing House, 2018. http://dx.doi.org/10.18662/lumproc.59.

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