IMPOZITAREA PROGRESIVĂ, SAU PE BAZĂ DE COTĂ UNICĂ?
PROGRESSIVE TAXATION, OR ON A SINGLE TAX RATE?
Author(s): N. Grigorie LăcrițaSubject(s): National Economy, Public Finances
Published by: Universitatea Crestina "Dimitrie Cantemir"
Keywords: tax; taxation; single tax rate; single rate taxation; progressive taxation; global income tax; salaries; income from salaries;
Summary/Abstract: From 2005 until now, there have been discussions, sometimes quite heated, on the issue of applying progressive taxation in our country. Of the existing approaches, most are made by politicians who talk in a political style, without being real specialists in the field of taxation. This is also the reason why in the present material I propose to present, from a pragmatic point of view, a comparative situation of the effects generated by the application of both the single rate and the progressive taxation for the same income. The correct highlighting of these effects can be ensured only in the conditions in which, for the same income, the tax is calculated (1) both based on the legal provisions governing progressive taxation in our country, which was applied from January 1, 2000 to December 31, 2004, (2) as well as on the basis of the single quota, introduced from 1 January 2005.
Journal: Revista Univers Strategic
- Issue Year: XIII/2022
- Issue No: 50
- Page Range: 27-54
- Page Count: 28
- Language: Romanian
