Studiu privind impozitarea veniturilor persoanelor fizice
Personal income tax

Summary/Abstract: The paper aims to study the relationship between labor cost and net salary, the main determining factor being the fiscal pressure. By analyzing the components of the tax wedge, in the period 2000-2017 at the level of OECD countries and Romania, we can see that our country falls into the group of countries with a fairly high level of labor taxation. In the case study, we noticed that Romania has a labor tax rate of about 42%, while the OECD average is only 35.9%.

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