IMPOZITUL PE VENITUL PERSOANELOR FIZICE ÎN FRANŢA, ROMÂNIA ŞI SUA – STUDIU COMPARATIV
PERSONAL INCOME TAX IN FRANCE, ROMANIA AND USA - COMPARATIVE STUDY

Summary/Abstract: This paper aims to examine issues related to personal income tax in three countries Romania, France and the United States, and to highlight some common features and possible differences that occur. Thus in France and the U.S. individuals are taxed at progressive rates on their worldwide income, while in our country we use taxation on separate incomes using the flat tax. It is also noted that in the other two countries deductions granted to taxpayers are more consistent than in our country. Specific to France and the United States is that married couples are required to file jointly for their cumulative income, which provides certain benefits to taxpayers, especially for large families and lower income.

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