ASPECTE PRIVIND IMPOZITAREA VENITURILOR PERSOANELOR FIZICE
INDIVIDUALS TAXATION ISSUES

Summary/Abstract: Beginning with January 1st 2000, when the gross profit tax was introduced, the whole tax system concerning the income achieved by physical persons has undergone radical changes, as it entailed the cancellation of all the laws that had been issued previously to establish the rules of this domain. A series of changes were operated on the tax system beginning with January 1st 2005, when the provisions of the Fiscal Code came into effect. As an element of novelty is that, beginning with 2005, the system exchanged the taxing based on different tax quotas for taxable income installments with a single quota of 16%.

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