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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Husman, Andrei Ionut. „TAXATION AND ECONOMIC DEVELOPMENT IN THE FORMER COMMUNIST BLOC. A PANEL DATA APPROACH“. Oradea Journal of Business and Economics 5, Nr. 2 (September 2020): 83–91. http://dx.doi.org/10.47535/1991ojbe114.
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Taxation and its implications are an increasingly debated topic since taxation is a very important tool for the governments of all countries in controlling public finances. At the same time, taxation regulates in one way or another the wealth of a country and, implicitly, of its citizens. In this sense, through this paper we aim to analyse the impact of taxation on economic growth felt by citizens, and our attention has been focused on EU Member States from the former Communist Bloc: Hungary, Poland, Romania, Slovakia and Slovenia. To measure the economic growth felt by the citizens, the best proxy is GDP per capita. Regarding taxation, we resorted to the use the revenues registered from personal income tax, corporate income tax and VAT. The chosen countries share a similar past and had in one way or another the same starting point in the 1990s. These countries are also from the same geographical region (Central and East European countries) and have to some extent comparable economies. Furthermore, we performed an econometric analysis with panel data for the period 2003-2018. The results thus obtained from the econometric tests indicated by an econometric model with random effects showed a direct positive relationship between the dependent variable and the independent variables. The coefficients obtained were statistically significant in the case of independent variables represented by the revenues from personal income tax and VAT, while the coefficient related to revenues from corporate income tax proved to be statistically insignificant.
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Cherkashyna, T. „Clusterization of post-communist countries of the Central and Eastern Europe by income inequality level“. Galic'kij ekonomičnij visnik 72, Nr. 5 (2021): 41–52. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.05.041.
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Using level of income inequality, the clustering of post-communist countries of the Central and Eastern Europe is carried out by the following indicators: Gini index, share in the national income of the second quintile group, share in the national income of the third quintile group, share in the national income of the fourth quintile group, share in the national income of 10% of the poorest, share in the national income of 20% of the richest.,Сluster analysis (k-means method), in the programming environment Statistica is used as analysis tool and five clusters are obtained. The first cluster includes 8 countries (Albania, Hungary, Poland, Bosnia and Herzegovina, Czech Republic, Сroatia, Russia, Slovakia) is characterized by sufficiently low level of income inequality and can be explained by flow of foreign investment and business transnationalization contributing to the increase of incomes of the main population groups of these countries. The second cluster includes 4 countries (Belarus, Slovenia, Ukraine, Moldova) and is characterized by comparatively low level of income inequality, but high level of property inequality due to heredity, аccumulated wealth та concentration of physical and financial capital by so called «oligarchic clans». The third cluster includes 5 countries (Bulgaria, Montenegro, Macedonia, Romania, Serbia) and is characterized by medium level of income inequality. The fourth and fifth clusters include so called «Baltic tigers» (Latvia, Lihuania, Estonia) and is characterized by high level of income inequality as the result of the occurrence of «excess profits» of financial assets owners. In order to decrease the income inequality in the investigated countries, the following measures are proposed: for the countries of the first cluster to accelerate deconcentration of capital ownership by «spaying» (redemption) of privatized enterprises shares by all categories on preferential terms (so called «ESOP programs»); for the countries of the second cluster to implement progressive tax scale where the tax rate for different groups of population vary depending on the income received and citizens with the lowest incomes (at the level of subsistence minimum or minimum wage) do not pay individual taxes at all; for the countries of the third cluster to cope with «shadow» economy and informal unemployment; for the counties of the fourth and fifth clusters to decrease tax burden on private entrepreneurs and thus stimulate self-employment.
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Spinu, Ana, Ana-Maria Roman und Ilie Dogotari. „The Reshaping of Romania's Social Security System in the Context of European Union Integration“. Economica, Nr. 4(118) (Januar 2022): 146–55. http://dx.doi.org/10.53486/econ.2021.118.146.
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This article makes reference to the effectiveness of the national social protection system, which depends on the efficiency of systems for redistributing income within a state, i.e. the efficiency of tax and social systems. The accession to the European Union (EU) was equivalent to the start of a new transition phase for the of development and social protection of Romania system. The current system of social protection can be characterized as a centralized one, even if the intentions of decentralization of responsibilities are pronounced while the financial capacities of local public authorities are strengthened. Romania has learned that EU policies are not always tailored to its size and that it has the possibility to negotiate them so that specific features and needs are better considered and covered.
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Bodea, Adrian, und José Manuel Sánchez-Santos. „Seigniorage and inflation tax in Romania. What is the executive giving up by adopting the euro?“ Scientific Annals of Economics and Business 67, Nr. 1 (März 2020): 75–91. http://dx.doi.org/10.47743/saeb-2020-0005.
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This paper is concerned with measuring the seigniorage in Romania since the fall of communism and the potential gains after passing to euro. Starting from the balance sheet of the central bank, we estimated these levels of seigniorage for a period of 27 years. Our findings suggest that this source of revenue was at very high rates in the period of the 90’s, mostly due to the huge prolonged inflation rates. Ever since the independence of the central bank, these levels of seigniorage dropped and became constant, at around 1-2% of the GDP. Also, we computed the potential gains due to euro adoption. We showed that as Romania converge with the rest of the Eurozone its seigniorage potential gains from euro adoption drops. Because these gains are only very small in relation to national income, we argue that the implications of giving up own currency are not budget related.
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Fast, Richard. „Examining A Lump Sum Tax and Optimal Tax Theory“. SocioEconomic Challenges 5, Nr. 4 (2021): 166–71. http://dx.doi.org/10.21272/sec.5(4).166-171.2021.
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This paper will cover an overview of Optimal Tax Theory with a special emphasis on the benefits and drawbacks of a Lump Sum Tax. Covering the work of Ramsey (1927), Mirrlees and Diamond (1971a, b), Slemrod and Yitzhaki (1996), Samuelson (1954), Lindahl (1919, 1958) and others, the paper compares and contrasts the foundational works in Optimal Tax Theory on a Lump Sum Tax with more recent literature. The purpose of this analysis is to shine new light on how a Lump Sum Tax might be better implemented in the future. Also considered are to how to maximize efficiency in a tax scheme while minimizing the political unpopularity of such an unequitable tax, in particular how a Lump Sum Tax ushered in the end of Margaret Thatcher’s political career. While the ultimate goal of any tax-collecting agency is to tax ability, this is not possibile since high-ability, and hence, high-income, earners will attempt to disguise themselves as low-ability (low-income) to minimize their tax burden. Using the Ramsey Rule (1927) and Slemrod and Yitzhaki’s (1996) “marginal efficiency cost of funds”, I compare the Lump Sum Tax to other taxation schemes, such as a progressive tax, which is generally seen to be more equitable to those who are concerned with social justice, and a regressive tax, which is generally seen to be more efficient to those who are concerned with minimizing their tax burden. Also considered are efficiency concerns regarding enforcement and the costs associated with enforcement of these other tax schemes; a LST would dramatically reduce enforcement costs and the confusion that comes with calculating progressive tax brackets. I argue that it is not enough to consider the impact and efficiency of such a tax, but that the political ramifications must also be considered; due to social welfare concerns, such a tax must also be politically feasible in order to be successful. This paper will be of benefit to anyone who is interested in making the current U.S. tax regime more efficient while addressing equity concerns in its implementation, citing historical examples including the U.K., Italy, Romania, and Switzerland.
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Husman, Andrei Ionut. „TAXATION OF EMPLOYEES IN ROMANIA IN 2018. CHANGES AND ITS RESULTS ON THE COUNTRY’S ECONOMY“. Oradea Journal of Business and Economics 3, Special (März 2018): 46–55. http://dx.doi.org/10.47535/1991ojbe043.
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The politico-economic context has a significant influence on the development of a country and the visions of the decision-makers together with the economic policies implemented are key elements in a country’s economic welfare. A decisive aspect of the economic policy is the fiscal framework, and when it is not at least stable, the entire economy suffers. In the recent period, in Romania, there have been various tax changes. The present paper analyses perhaps the most controversial tax change, namely, the shifting of social security contributions from the employer’s burden to the employee, along with the reduction of their rate and the reduction of the income tax rate. Implementation of such measures should be examined in terms of economic impact. One can notice that these changes have impact on three stakeholder categories: employees, employers and the state budget. Moreover, these changes must be correlated with other measures that are not directly related to the fiscal framework. At the same time, seeing an overview, one can analyze whether these changes could actually represent a starting point for moving from proportional taxation to progressive taxation. Through several impact assessments, this paper aims to analyze both from a micro and macroeconomic perspectives this tax changes and to offer a clear overview of the economic issues arisen. Such analyses will demonstrate the economic instability created through these measures.
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Liviu Albu, Lucian, Ion Ghizdeanu und Cristian Stanica. „Spatial Distribution of the Informal Economy. A Theoretical and Empirical Investigation“. SCIENZE REGIONALI, Nr. 1 (März 2011): 63–80. http://dx.doi.org/10.3280/scre2011-001003.
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Drawing on the existing theory, in this paper we analytically evaluate the limitvalues of certain important parameters involved in models used to estimate the size of the informal economy and to explain its workings. We develop a model which combines the level of income and the tax rate as the main determinants of the informal economy. On the basis of this model, we perform simulations using the available data. The second goal of the study is to extend investigation to regional level and, finally, to obtain a map reflecting the spatial distribution of the informal economy in Romania.
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Radu, Claudia Florina, Florin Cornel Dumiter, Lavinia Dudas und Stefania Master Jimon. „Study On Budget Revenue Collection, Shadow Economy and Tax Losses Caused By It“. Studia Universitatis „Vasile Goldis” Arad – Economics Series 27, Nr. 2 (27.06.2017): 1–18. http://dx.doi.org/10.1515/sues-2017-0005.
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Abstract Tax avoidance is a phenomenon faced by all countries, to a lesser or greater extent, and we can say that it has begun to manifest itself since the introduction of taxes. It is known that generally taxes are not pleasing to taxpayers, especially when their level is high. However, it is important for individuals, as a whole, not to evade from their tax obligations. In this context taxes can be regarded as a necessary evil to ensure the resources needed for state functioning. But often some taxpayers are looking for ways to avoid taxes, engaging either in tax evasion to the shelter of the law or in fraudulent evasion. In this paper we present some of the aspects that motivate individuals to pay taxes. Also we analyze the situation of budgetary revenues in Alba County and also the evolution of the main income of consolidated general budget in Romania. In the end of the paper we intend to draw a parallel between shadow economy, tax burden and tax losses due to shadow economy for a sample of 32 countries. In this way we can see where underground economy and tax losses have the highest values and where are required measures to mitigate them.
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TIRON-TUDOR, Adriana, Cristina Alexandrina ȘTEFĂNESCU und Anamaria DAN. „"THE DETERMINANTS OF THE MUNICIPAL BONDS MARKET IN ROMANIA"“. Transylvanian Review of Administrative Sciences 63 E (30.06.2021): 175–92. http://dx.doi.org/10.24193/tras.63e.9.
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"Municipal bonds are widely issued by local municipalities as a feasible financial alternative to fund infrastructure projects. On the other side, from the investors’ perspective, bonds issued by municipalities have historically been a popular investment option due to often favorable tax treatment for investors as well as the issuer’s credibility and generally high credit quality of the market. The paper explores the factors that influence the size and interest rates of Romanian municipal bonds for a 20 years period starting from 2001, when the first issuance took place, to the present. The data collected were analyzed through multiple linear regressions using ordinary least square estimator. The results revealed that municipalities with large populations, higher levels of income and expenses, and longer maturity tended to issue more municipal bonds. On the other hand, the unemployment and inflation rates increased the interest rates. The regions, fund destinations, and political variables also influenced the levels of bonds issued as well as the interest rates. These findings illustrated the importance of the context at local and national level, expressed by different social, economic and political variables that local governments should consider when issuing municipal bonds. The study contributes to the development of knowledge in the area of issuer’s characteristics and, moreover, the political, economic, and financial setting influences on the municipal bond market in an emergent country from Eastern Europe, Romania."
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Gősi, János. „Gazdasági és politikai elemek a II. Orbán-kormány gazdaságpolitikájában“. Jelenkori Társadalmi és Gazdasági Folyamatok 6, Nr. 1-2 (01.01.2011): 24–27. http://dx.doi.org/10.14232/jtgf.2011.1-2.24-27.
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The economical and political elements of the economic policy of II. Orbán-governmentTaxes crisis: banking, commerce, etc.. The flat-rate personal income tax Compulsory membership of private pension funds nationalization of assetsThe retail price for repayment of residential foreign currency loans recorded a large loss for the banks II. Orbán government's economic policy for international confidence decreased. The hungarian government bonds and interest rates in November 2011 increased to 8.5% This category is higher than the trumpery of Romania To establish the permanent development it is necessary to employ more: the efficient reform of systems of budget, public administration, education, public health and social welfare.
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Vlad, Cristina, und Petre Brezeanu. „Fiscality - A Relevant Factor Influencing Regional Development in Romania and the European Union“. Studia Universitatis „Vasile Goldis” Arad – Economics Series 26, Nr. 2 (01.06.2016): 48–62. http://dx.doi.org/10.1515/sues-2016-0009.
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Abstract The paper aims to examine taxation in the EU in correlation with regional development measures implemented. We started with the EU vision on regional development. If during the 2007-2013 period, were pursued three major objectives (convergence, regional competitiveness and territorial cooperation), in the current 2014-2020 funding period, money is allocated differently between countries that are deemed to be more developed, in transition and less developed. These categories are set according to GDP per capita. Next we exposed the fiscal changes made in the EU in 2010-2011 period and then we corelate them with the strategy for regional development for five member states: Romania, Bulgaria, Czech Republic , Hungary and Poland. We used data reported by Eurostat regarding the evolution of unemployment rate and for the foreign direct investments in 2007-2012 period. We also brought up and changes required by the new Romanian Fiscal Code. According to it, measures such as reduction of income tax for new micro enterprises or extending the VAT reverse charge mechanism in many sectors of activity, are meant to encourage foreign capital inflows and also to increase the level of regional development. As a general conclusion, we found that there is a direct link between fiscal policy and regional development; fiscal measures implemented influence the level of unemployment, economic growth, and competitiveness in the private sector.
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Zvarych, Iryna. „“TAX SHIFT” AS A SMART PRECONDITION FOR THE FORMATION OF INCLUSIVE CIRCULAR ECONOMY“. Economic Analysis, Nr. 28(4) (2018): 277–86. http://dx.doi.org/10.35774/econa2018.04.277.
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The author outlines the role of environmental or “green” taxes that are less burdensome for the economy than taxes on salaries or income taxes, with the description of the best examples of the 1990s (Sweden, the Netherlands). The importance of Ex'tax and smart approach to the tax shift, which creates incentives for saving natural resources and outputting materials in a closed loop, are singled out. Reduction of taxes for labor leads to employment increase. Business models, in their turn, will focus on the wise use of resources, that is, they will become circularly oriented. It is investigated that the lowest taxes were introduced in Ireland, Romania, Cyprus, Poland. The highest taxes were in Austria, Belgium, and Sweden in 2016. Environmental taxes are the lowest in Luxembourg, Ireland, Germany and the Czech Republic, and the highest ones are in Denmark and Greece. It is proved that with the help of “tax shift” and mechanisms of circular economy an inclusive society is formed. According to the results of the analysis, it is possible to identify the countries in which this “tax shift” has already taken place. They are Lithuania, Romania, Slovenia and the United Kingdom. That is, from 2006 to 2016, these countries offer inclusive and circular business models that become the rule for their economy. After all, the corresponding tax shift is a key element for the disclosure of the social force of the circular economy. The concept of Cradle to Cradle is described in the article. It offers a truly viable alternative to the “development or conservation” dilemma, since it can contribute to the improvement of the natural ecosystem and at the same time promotes human social justice, that is, it forms an inclusive society in a global dimension. The circular production system is based on this concept. There are 3 basic benchmarks for the circular economy 2.0: inclusiveness of the population; formation of human value; the well-being of people. Inclusive circular models are outlined using Pay-As-They-Need, Pay-As-They-Grow, Paid-As-They-Care.
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Kaneva, Tetiana V., und Dmytro A. Kryvonos. „The Tax Policy Dominants in the European Union Member States“. Business Inform 6, Nr. 545 (2023): 147–56. http://dx.doi.org/10.32983/2222-4459-2023-6-147-156.
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The article is aimed at systematizing the experience of formation and implementation of tax policy in the European Union Member States, defining the main dominants of this policy. The article analyzes the level of tax burden (the tax-to-GDP ratio) for the EU-27 countries for the period of 1995–2021 and determines that the average value of the indicator in the mentioned sample is 40.48%. The relationship between the tax burden and economic growth rates is examined. Although it is believed that the level of taxation is one of the main reasons for the existence of the shadow economy, the study proves that in countries where the level of tax burden is one of the lowest (Bulgaria, Romania, Lithuania, and Latvia), the shadow economy is twice as high as in Sweden, where the level of taxation is higher by more than 15% of GDP. In 27 of the EU countries, labor taxes occupy the highest share in the tax structure. The lowest level of labor taxation is present in Bulgaria and Romania – 10.0%, while in nine another EU countries the marginal rate of personal income tax exceeds 50%. Consumption taxes are the second most fiscally important component of tax revenues in the EU countries. There is a tendency to increase the standard VAT rate in the EU countries. In the European Union, a regime of reduced VAT rates is applied, aimed at reducing the tax burden, stimulating consumption and business activity, which is of great social significance. It is determined that in the EU when administering VAT, the issues of using digital products and technologies are of great importance. This allows to increase the fiscal efficiency of the tax by improving the quality of tax control, which is based on the risk-oriented approach. The EU has unified the rules for calculating and paying excise duty in the terms of excisable goods, as well as the procedure and conditions for their storage, movement, control over the production and circulation of excisable products. It is noted that the tax climate, together with the fundamental institutional foundations for economic development, are guidelines for entrepreneurs regarding the possibilities of opening or scaling a business. That is why recently there has been a further reduction in corporate tax rates – by an average of 9 percentage points. Ensuring fairness of taxation and criteria for equality of the tax system are among the important benchmarks of the EU fiscal policy. Property taxes are important in the tax systems of the EU member States. These taxes are the basis for filling local budgets with their own revenues, the relevant revenues are quite stable and predictable. It is concluded that, in general, the tax policy of the EU Member States is constantly adapting to socioeconomic conditions, which is manifested in changes in the parameters of rates, base, provision of targeted benefits, etc. This together is aimed at creating incentives for economic growth and ensuring social justice.
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Stoilova, Desislava G. „The Impact of Tax Structure on Economic Growth: New Empirical Evidence from Central and Eastern Europe“. Journal of Tax Reform 9, Nr. 2 (2023): 181–96. http://dx.doi.org/10.15826/jtr.2023.9.2.136.
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This study aims to provide new evidence of the impact of total tax revenue and tax structure on economic growth in a sample of eleven European Union (EU) member states located in Central and Eastern Europe (CEE), namely Bulgaria, Croatia, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Slovakia, and Slovenia. The methods used are description, comparison, synthesis, regression and correlation analysis of annual panel data for the period 2000-2021. The ordinary least squares (OLS) method is used to estimate the parameters of the regression models. The causal relationship between the variables is confirmed by the Granger causality test. The main results indicate that there is a significant negative effect of total government spending on economic growth rate, while the total tax revenue has a positive impact. These findings suggest low efficiency of public spending. The structure of tax systems does not seem to hinder economic growth, as both direct and indirect tax revenues show a positive growth-supporting effect. Only social security contributions are estimated to have a detrimental impact on economic growth. Value added tax and both income taxes (personal and corporate) are found to be growth-conductive, while property taxes and excise duties seem to have no significant impact on the growth rate. Based on the research findings it is obvious that government expenditure is not an effective tool for positive fiscal impact on the economy, so policymakers can support economic growth by decreasing the share of public spending in GDP or by increasing its efficiency. It is recommended to maintain the current ratio between direct and indirect tax revenue, while carefully considering changes to social security systems to promote sustainable and inclusive growth.
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Molotok, Igor F. „Does Taxation Influence Efficiency of Public Services Provision: Case of European Countries“. Mechanism of an Economic Regulation, Nr. 1 (2020): 152–58. http://dx.doi.org/10.21272/mer.2020.87.14.
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Public services are identified as services provided by the government of certain jurisdiction (country or local community) in order to ensure citizens’ welfare and social protection. The efficiency of public services provision depends on numerous economic, social, and institutional factors. In turn, numerous scientific debates are about the optimization of taxation in order to increase the efficiency of public goods provision. Therefore, the purpose of the research is to clarify empirically the cohesion between public services provision and taxation for the sample of European countries (Latvia, Lithuania, Estonia, Czech Republic, Germany, Slovak Republic, Hungary, Poland, Romania, Bulgaria, Slovenia, and Ukraine) for 2005-2018. Correlation analysis and panel data regression analysis results allow concluding that provision of public goods (safety, education, health care) highly dependent on social contributions and taxes on goods and services, and less on taxes on income, profits, and capital gains. Moreover, tax growth dynamics in chosen European countries is twice, triple or even five times more rapid than growth dynamics of all dependent variables (only government expenditures on education and social contributions annual growth rates are almost equal). Such a discrepancy might result in an increase of social tensions, shadow economy, intensification of tax avoidances and tax evasion processes, lack of population to government loyalty. All this proves the necessity of improvement of financial resources redistribution in order to improve the efficiency of public services provision. Keywords: budget, government expenditure, government efficiency, public goods, tax revenue.
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Ivan, Kinga, Iulian-Horia Holobâcă, József Benedek und Ibolya Török. „Potential of Night-Time Lights to Measure Regional Inequality“. Remote Sensing 12, Nr. 1 (20.12.2019): 33. http://dx.doi.org/10.3390/rs12010033.
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Night-time lights satellite images provide a new opportunity to measure regional inequality in real-time by developing the Night Light Development Index (NLDI). The NLDI was extracted using the Gini coefficient approach based on population and night light spatial distribution in Romania. Night-time light data were calculated using a grid with a 0.15 km2 area, based on Defense Meteorological Satellite Program (DMSP) /Operational Linescan System (OLS satellite imagery for the 1992–2013 period and based on the National Polar-orbiting Partnership–Visible Infrared Imaging Radiometer Suite (NPP-VIIRS) satellite imagery for the 2014–2018 period. Two population density grids were created at the level of equal cells (0.15 km2) using ArcGIS and PostgreSQL software, and census data from 1992 and 2011. Subsequently, based on this data and using the Gini index approach, the Night Light Development Index (NLDI) was calculated within the MATLAB software. The NLDI was obtained for 42 administrative counties (nomenclature of territorial units for statistics level 3 (NUTS-3 units)) for the 1992–2018 period. The statistical relationship between the NLDI and the socio-economic, demographic, and geographic variables highlighted a strong indirect relationship with local tax income and gross domestic product (GDP) per capita. The polynomial model proved to be better in estimating income based on the NLDI and R2 coefficients showed a significant improvement in total variation explained compared to the linear regression model. The NLDI calculated on the basis of night-time lights satellite images proved to be a good proxy for measuring regional inequalities. Therefore, it can play a crucial role in monitoring the progress made in the implementation of Sustainable Development Goal 10 (reduced inequalities).
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Pasenko, Victoria, Vasyl Andrusiak und Alla Tkachenko. „Problem aspects of accounting and taxation of grain exports in Ukraine“. Proceedings of Scientific Works of Cherkasy State Technological University Series Economic Sciences 24, Nr. 4 (29.10.2023): 108–18. http://dx.doi.org/10.62660/ebcstu/4.2023.108.
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The article examines the problems and features of accounting and taxation of grain exports in today's conditions. As a result of the invasion of Russia, Ukrainian agricultural enterprises have recently suffered significant losses. The occupiers are deliberately destroying the Ukrainian agricultural complex in order to deprive them of one of the main sources of income - the sale of agricultural products by commodity producers, as the main suppliers of food. However, in the conditions of an undeclared war between Russia and Ukraine, the European Union is trying to support the agrarian business of Ukraine and has allowed, according to the EU memorandum, to suspend customs duties and quotas of Ukrainian grain to EU countries until June 2024. Ukraine exports agricultural products through the land border with EU countries, as export by sea is currently difficult due to the invasion of Russia. Therefore, in order to preserve the grown and surviving crops, domestic producers have intensified grain export operations, and currently the issues of accounting and taxation of these operations are relevant. The implementation of foreign economic operations by business entities requires their registration with the customs authorities. When carrying out foreign economic activities, it is mandatory to conclude a foreign exchange contract, and agricultural producers must take into account many nuances in order to comply with the main legislative and customs requirements. Some foreign exchange contracts, in particular those relating to agricultural products, are subject to state registration. In particular, in order to verify and approve the export of agricultural products to the Slovak Republic, the Republic of Bulgaria, Romania, Poland and Hungary, it is necessary to obtain licenses for the export of legally defined types of agricultural products from 2023. As a rule, all calculations for foreign economic operations are carried out in foreign currency, which for the purpose of accounting and taxation must be converted into national currency at the rate of the National Bank of Ukraine. Operations for the export of goods outside the customs territory of Ukraine are subject to Value-Added Tax (VAT), in this regard, the exporter forms a tax invoice at the official hryvnias exchange rate set by the NBU for the previous working day. The exporter - the VAT payer is obliged to compile and register it in the Unified register of tax invoices (hereinafter referred to as the Tax Invoice Register) within the time limits specified in the Tax Code. The article summarizes the procedure for the export of agricultural products, considers the specifics of taxation of these operations, and identifies problematic and debatable issues regarding the implementation of these operations
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Vlad, Miranda Petronella, und Mariana Rodica Ţîrlea. „Aspects On The Importance Of Electronic Processing Of Information In Calculating The Profit Tax“. International conference KNOWLEDGE-BASED ORGANIZATION 21, Nr. 2 (01.06.2015): 374–78. http://dx.doi.org/10.1515/kbo-2015-0063.
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Abstract The profit, according to the definition given in the Explanatory Dictionary of the Romanian language (Dex), represents a “gain” obtained in a given period of time by taxpayers, legal entities and individuals, while the total revenue achieved by economic activities performed in order to obtain income, are greater than the costs incurred to obtain the respective income. According to the regulations in effect, this gain is subject to taxation by applying a rate of 16% on the tax base. The resulted amount, represents the income tax, sum which once listed and submitted with a tax return to the tax institution, becomes a tax receivable which the state is entitled to collect. A special importance in determining the tax base for income tax calculation, it represented by a correct electronic processing of accounting data for obtaining information in order to determine the correct amounts owed to the state and the electronic preparation and submission of tax returns.
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Dumiter, Professor Florin, und Ștefania Jimon. „Taxation of Non – Resident Legal Entities in Romania. Case: Rmms vs. Anaf Brăila“. Journal of Legal Studies 21, Nr. 35 (01.06.2018): 1–15. http://dx.doi.org/10.1515/jles-2018-0001.
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Abstract The taxation of non - resident economic entities supposes the establishment of an administrative framework as fair, efficient, effective and comprehensible as possible, fact due to the multifaceted nature of the concept of profits generated by an enterprise and which depend on some items as: the foundation of incomes sources, the methods of valuation and collecting taxes, as well as different rules of establishment of some tax thresholds in different situations. Taking into account the legal doctrine, as well as jurisprudence, respectively the national and international tax practices, we can notice the fact that the profits of enterprises are founded, stricto sensu, on tax declarations made by companies. Therefore, we consider very important, in this way, the technical capability of tax administrations regarding the establishment, implementation and coordination of some good practice procedures. In this article, we have tackled the treatment regarding the taxation of non - resident economic entities in Romania. The first part of the paper represents a truth caveat in which is presented and analysed the international and European theoretical framework of legal and tax treatment of non - resident economic entities. The second part of the paper represents a quid pro quo of taxing of non - resident economic entities in Romania, in which are analyzed the taxing stipulations established on national level. The final part of the article is enriched with the presentation and analysis of a particular case regarding the taxation of non - resident economic entities in Romania. The conclusion resulted from this article highlights the fact that Romania had made important steps regarding ―the adjustment‖ of national tax legislation, as well as the permanent improving of tax administration framework in the field of non - resident economic entities taxation in Romania.
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Busuioceanu, Steliana. „ACCOUNTING AND FISCAL IMPLICATIONS RELATED TO THE TRANSITION FROM PROFIT TAX TO MICRO-ENTERPRISE INCOME TAX“. SERIES V - ECONOMIC SCIENCES 14(63), Nr. 1 (30.06.2021): 95–100. http://dx.doi.org/10.31926/but.es.2021.14.63.1.9.
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In the years preceding the coronavirus pandemic, the Romanian economy experienced a constant economic growth, which determined a significant increase of the companies' profitability. Still, the budget revenues from the taxation of the profits obtained by the company did not perform as expected. This was also due to the fact that there were extensive legal changes referring to the way of taxing the company's profits. In this context, we intend to analyze the situation of a trading company whose business field is construction works of residential and non-residential buildings. The company operates in Brasov city area and in the recent years has seen several changes from the income tax of micro-enterprises to the profit tax and vice versa, which has had a considerable impact on the volume of taxes due
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Muntean, Mircea, und Doina Pacurari. „THE INFLUENCE OF THE INTEGRATION IN THE EUROPEAN UNION ON THE ROMANIAN FISCAL LEGISLATION“. STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION, Nr. 13 (17.12.2008): 56. http://dx.doi.org/10.29358/sceco.v0i13.18.
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Fiscal policy constitutes – within the state's economic policy – a system by means of which the taxes and duties owed to the country's consolidated budget are established and collected. Taking into account the role fiscal policy has been playing since Romania's admission in the European Union, one of the goals ceaselessly looked for is its adapting to the international community's acquis through the implementation of the European directives in our context. The EU directives make reference to direct taxes: dividend tax, interest income tax, assets transfer, shares exchange, income taxation for the non-residents, and so on, along with the indirect taxes: value-added tax, excise duties, etc. The paper approaches the main provisions within the contents of the European directives as well as the means of their implementation in the Romanian fiscal legislation regarding various types of taxes. The implementation of the European directives has been simultaneous with the establishing of measures concerning fiscal fraud prevention, frauds liable to have a negative impact on the state's consolidated budget.
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Dracea, Raluca, Mirela Cristea, Costel Ionascu und Meltem Irtes. „Are There Any Correlations Between Fiscality Rate, GDP and Tax Incomes Flux? Case Study Romania and Turkey“. EUROPEAN RESEARCH STUDIES JOURNAL XII, Issue 2 (01.11.2009): 77–98. http://dx.doi.org/10.35808/ersj/222.
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Gondos, Emőke. „Favoured subjects. The myth of the Middle Class and the imaginary of Cluj IT“. Hungarian Studies Yearbook 5, Nr. 1 (01.11.2023): 158–80. http://dx.doi.org/10.2478/hsy-2023-0010.
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Abstract Romanian IT professionals are marketized as young, highly skilled, and full of potential individuals. However, there is a contradiction in their image. In the discourse of international outsourcing, they are presented as cheap labour, while on the national and local level they are considered high earners. Under the privilege of income tax exemption, the IT sector is continuously growing and attracting labour, providing well-paying entry-level jobs and bringing in foreign capital. At the same time, on a symbolic level, it also developed a reputation as a facilitator of social ascension and of importer of European ideas. In this paper I aim to examine what drives people towards professional reorientation to IT. How is the idea of the middle class being used? What is the imaginary that makes people take on the risky and arduous road of re-professionalization and what are its consequences?
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Bîgioi, Adrian Doru. „Contesting Income Tax Rules in Romania“. Journal of Advanced Management Science, 2016, 405–9. http://dx.doi.org/10.12720/joams.4.5.405-409.
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Pacurari, Doina. „PROFIT TAX OR INCOME TAX? OPTIONS FOR FISCAL OPTIMIZATION OF ROMANIAN SMALL COMPANIES“. STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION, Nr. 18 (15.12.2013). http://dx.doi.org/10.29358/sceco.v0i18.228.
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Entrepreneurs usually seek for solutions to reduce their tax burden. We can speak about tax optimization as long as these solutions are in accordance with the law; if they are not, they obviously fall into the area of fiscal fraud. This paper addresses the issue of taxation applicable to the Romanian micro-enterprises. These are small entities that fulfil certain conditions regarding total turnover, equity and domain of activity. Although the provisions applying to micro-enterprise taxation were elaborated, among others, with the intention to reduce tax evasion, they also allow the micro-enterprises with losses to avoid tax payment. In a country with low purchasing power and a great number of taxes and fees like Romania, the entrepreneurs are tempted to use any kind of method to reduce the payments due to the state budget. The micro-enterprise owners make no exception in this matter.
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Cotrut, M. „Is a "Gross-Up Clause" a Treaty Override?“ European Taxation 53, Nr. 9/Special Issue (09.08.2013). http://dx.doi.org/10.59403/cgqt9y.
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This article examines, from a Romanian perspective, whether a balance can be found between protecting a country’s right to tax its fair share of income generated in that country and the objective of eliminating double taxation. In determining this balance, special attention is given to the application of gross-up clauses, which allow Romania, as the source state, to tax non-resident investors in the form of a domestic withholding tax without considering the withholding taxes provided by tax treaties, a situation that may be characterized as treaty override.
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Brunori, Paolo, Flaviana Palmisano und Vito Peragine. „Income taxation and equity: new dominance criteria with a microsimulation application“. Journal of Economic Inequality, 10.08.2022. http://dx.doi.org/10.1007/s10888-022-09537-7.
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AbstractThis paper addresses the problem of the normative evaluation of income tax systems and income tax reforms. While most of the existing criteria, framed in the utilitarian tradition, are uniquely based on information about individual incomes, this paper, building upon the opportunity egalitarian theory, proposes new equity criteria which take into account also the socio-economic characteristics of individuals. Suitable dominance conditions that can be used to rank alternative tax systems are derived by means of an axiomatic approach. Moreover, the theoretical results are used to assess the redistributive effects of an hypothetical tax reform in Romania through a microsimulation analysis.
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Kovács, Borbála. „Flat-rate personal income tax in Lithuania, Romania and Hungary: A revolutionary policy idea without revolutionary outcomes“. Journal of European Social Policy, 13.08.2021, 095892872110357. http://dx.doi.org/10.1177/09589287211035707.
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A decade of writing on the politics of flat-rate tax adoption and diffusion across post-socialist Europe and Asia has presented these reforms as revolutionary, but at least bold. However, in what ways they might have proven so and for whom has not been investigated. Based on a micro-level study of actual personal income tax rates for the 1991–2018 period, the article engages critically with the scope of the flat tax ‘revolution’ in three different flat tax nations, early adopter Lithuania, later-adopter Romania and recent-adopter Hungary. The analysis shows that the introduction of flat-rate tax in no way revolutionised actual tax burdens for the majority of earners, not even for high-income earners, whose tax burdens had been declining for at least a decade before the arrival of flat tax in both Romania and Hungary. The article also reveals the crucial role played by standard tax credits in shaping tax regime progressivity not only in flat tax regimes, but also progressive ones. The article suggests that the novelty of policy ideas cannot be assumed, but needs to rest on comparisons of outcomes.
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Dumitriu, Ramona, und Razvan Stefanescu. „Corporate Income Tax Competition between Romania and Other Eastern European Countries“. SSRN Electronic Journal, 2005. http://dx.doi.org/10.2139/ssrn.2870718.
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Kovacs, Borbala. „Different, Yet the Same: Three Decades of Family Policy Change in Hungary, Lithuania and Romania“. Social Policy and Society, 03.12.2021, 1–16. http://dx.doi.org/10.1017/s1474746421000828.
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The article analyses over-time changes in family transfers in Hungary, Lithuania and Romania from 1990-2018 to seek evidence of similarity in the ethos of policy adaptation. Informed by recent scholarship signalling growing disparities in social entitlements along socio-economic lines in Hungary and Romania, the analysis assesses whether three decades of change in family transfers in three different policy contexts might exhibit the selective, pro-wealthy ethos of social policy transformation described. Using data from an original dataset drawing on exhaustive social legislation pertaining to family allowances, family tax breaks and paid parental leave-related transfers, the article shows that, for most of the last three decades, institutional dualisms in the protection of families with dependent children have grown. Policy drift undercuts the rights of the neediest and policy layering leads to programme expansion targeting dual-earner, high-income families especially. This trend has intensified over the last fifteen years and is most evident in paid leave schemes.
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Pacurari, Doina. „Taxation of income from tourists’ accommodation: case of Romanian boarding houses“. STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION, Nr. 16-17 (07.12.2012). http://dx.doi.org/10.29358/sceco.v0i16-17.81.
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This paper presents the main aspects regarding taxation of income which the boarding houses’ owners get from tourists’ accommodation services. Whether they unfold the activity as legal person or obtain receipts as natural person, the boarding houses’ owners must pay tax to the budget. The tax calculation, term of payment, submission of tax declaration, these are some issues approached in this paper. The level of taxation affects accommodation tariffs and so their competitiveness. The fiscal optimization represents a very important aspect for business administration, irrespective of size of the economic entity.
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Niminet, Liviana Andreea, und Iulia Andreea Bucur. „ROMANIA’S TAX SYSTEM: GOING BACKWARDS OR MOVING FORWARD?“ STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION, Nr. 27 (31.07.2018). http://dx.doi.org/10.29358/sceco.v0i27.412.
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Having a tremendous importance for the modern state, tax system objectives, regulations and collection is a precise barometer for state’s economic development and for its trajectory, as well as for more subtle aspects such as political efficiency and common weal. As we can easily understand it is essential that we know and comprehend the means and the endings of tax system in a dynamical sequence that means always looking at where it came from and , in the same time, where it is going to. It is for these reasons that we proposed a time evolution analyze for the Romanian tax system, highlighting its main components such as: personal income tax, corporate income tax, value added tax, social contributions, excise duty and the changes they have been through in the past years focusing on the current “fiscal revolution” and the alterations produced of Romania’s tax system seen as a part of the European tax system.
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Cylus, Jonathan, Jessica Walters, Martin McKee und Peter Cowley. „Consumption and tax gains attributable to Covid-19 vaccinations in 12 EU countries with low vaccination rates“. European Journal of Public Health, 13.02.2023. http://dx.doi.org/10.1093/eurpub/ckad023.
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Abstract Background The Covid-19 pandemic is an economic and a health crisis. Households reduced consumption expenditures as large-scale physical distancing measures, lower disposable incomes and fear of infection when engaging in many types of economic activity took hold. This, in turn, reduced domestic tax revenues at a time when governments were facing increased financial pressures to strengthen and sustain welfare states. Methods We developed a simulation model, the Covid-19 Taxination Simulator, to estimate potential economic gains and tax revenues attributable to vaccine rollouts. We apply the model to 12 European Union countries which had low vaccination rates at the beginning of 2022. Results The highest growth in aggregate personal consumption expenditure attributable to Covid-19 vaccines administered as of January 2022 is in Greece (10.8%), Slovenia (8.6%) and Czechia (8.6%), while the lowest is in Bulgaria (2.2%) and Slovakia (2.1%). If countries had vaccinated 85% of their adult population, the largest gains in consumption tax revenues would be expected in Romania (830 million Euros) and Poland (738 million Euros). Consumption tax revenues generated by meeting the 85% of the adult population target would, on their own, be large enough to fully cover the costs of expanding the vaccine rollout itself in Estonia, Latvia, Slovenia, Croatia, Czechia, Hungary and Greece. Conclusion Covid-19 vaccination rollouts not only save lives and relieve pressures on health systems, they also support economic growth and generate additional tax revenues. These revenues can partially offset the costs of vaccines programmes themselves.