Taxa pe lux și impozitul pe avere – între transparența și sustenabilitatea sistemului fiscal
Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System
Author(s): Daniela-Nicoleta Sahlian, Silviu Cornel Virgil Chiriac, Radu Ciobanu, Maria Teodora VuțăSubject(s): Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: luxury tax; wealth tax; solidarity tax; taxable base; tax burden
Summary/Abstract: Due to the large sums spent following the severe and large-scale lockdown in 2020, when most countries had to step up spending on health and social protection, introducing numerous incentive measures, while tax revenues declined sharply, which led to the increase of budget deficits and public debt, governments had to identify new sources of income and potential liquid assets flows in order to pay this debt. The idea of increasing the taxable base on the basis of wealth taxation is one of the most important debate topics on the European Union agenda but also on the Romanian Parliament and Government agenda, as well as within the theoretical approaches and debates of specialists in the field.
Journal: CECCAR Business Review
- Issue Year: 5/2024
- Issue No: 9
- Page Range: 39-48
- Page Count: 10
- Language: English, Romanian
