Cota unică de impozitare în România: analiză comparativă și perspective juridice și fiscale
The flat tax rate in Romania: a comparative analysis and legal and fiscal perspectives

Summary/Abstract: The flat tax rate was introduced in Romania in 2005, representing a major change in the tax system. This article briefly analyzes the legislative framework, the economic impact, the advantages and challenges associated with the flat tax rate, comparing the Romanian tax regime with similar models in other European countries. It also attempts to provide a legal and economic perspective on the future of the tax system in Romania.

• Details
• Contents