TRENDS IN WEALTH TAXATION IN THE CURRENT ECONOMIC CONTEXT IN ROMANIA AND EUROPEAN UNION
TRENDS IN WEALTH TAXATION IN THE CURRENT ECONOMIC CONTEXT IN ROMANIA AND EUROPEAN UNION
Author(s): Nicoleta MihăilăSubject(s): History and theory of sociology, Applied Sociology, Economic development, Financial Markets, Business Ethics, Globalization, Socio-Economic Research
Published by: Editura Arhipelag XXI
Keywords: property tax revenues; income tax revenues; wealth taxation; tax trends; EU member states;
Summary/Abstract: The purpose of the paper consists in the analysis of the main trends regarding the taxation of natural and legal persons' wealth in the current economic context, in Romania and the European Union. More precisely, we consider personal income taxation, property taxation, as well as the highlighting of the main directions at the European level in the taxation of wealth. The methodology used is of a descriptive and empirical type, by referring to bibliographic references from the international specialized literature, as well as statistical data of various fiscal bodies/entities.
Journal: Journal of Romanian Literary Studies
- Issue Year: 2024
- Issue No: 36
- Page Range: 457-468
- Page Count: 12
- Language: English