IMPOZITUL MINIM ŞI IMPACTUL ACESTUIA ASUPRA ECONOMIEI NAŢIONALE
THE MINIMUM TAX AND ITS IMPACT ON NATIONAL ECONOMY

Summary/Abstract: This article is focused on the analysis regarding the minimum tax – much debated and controversial - introduced with effect from May 1st 2009, according to which all taxpayers – except those expressly mentioned – whose tax on profits (determined by applying the 16% quotation taxable profit) is smaller than the sum of the minimum tax of total income, are obliged to pay the tax according to that sum. We especially criticised the way of establishing the matter subject to taxation and then that of dividing into corresponding instalments. A great fault of this system of minimum taxation is that the sums owed to the state budget are incorrectly or even abusively determined by the legislator, being inequitably devolved upon the taxpayers. As such, there can be observed a major discrepancy between the fiscal obligations of companies which actually are in similar situations. In this context, de lege ferenda, we suggest the full amendment of the scale of determining the minimum tax either by establishing a percentage (perhaps even a progressive percentage quota) to be applied on gross income, or by establishing a much larger number of income instalments so that companies that have an income in similar quantum can pay an equal tax, while maintaining the first instalment which somehow plays a double role, both stimulating and of sanction.

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