Modalități de îmbunătățire a echității fiscale și a rezilienței persoanelor fizice: propuneri formulate de Expert-Grup în contextul avizării proiectului de lege pentru modificarea politicii fiscale și vamale
Ways to improve fiscal Fairness and the Resilience of Natural Persons: Proposals formulated by the Expert Group in the context of the approval of the draft law to amend the fiscal and customs policy

Author(s): Vitalie Rapcea
Subject(s): Law on Economics, Public Finances, Fiscal Politics / Budgeting, Commercial Law
Published by: EXPERT-GRUP Centrul Analitic Independent
Summary/Abstract: This article examines the draft law for the amendment of some normative acts concerning fiscal and customs policy submitted for public consultation on 22.05.2023. The Expert-Group welcomes the intention of the authors to support "increasing the resilience of natural persons through fiscal instruments" and that of creating a harmonized and fair tax and customs system", one that would allow, among other things, to "combat the phenomenon of the salary in the envelope". In order to more fully achieve the objectives set by the Ministry of Finance through fiscal and customs policy, the Expert-Group came up with the proposals for: unification of quotas on income from investment activities, including the income obtained from securities issued by cities or other forms of administrative- territorial; the establishment of fiscal equity when establishing the road use tax; the establishment of the mechanism to facilitate wage increases and "passing on the white" by establishing a temporary mechanism for reimbursement of the tax costs of the wage increase borne by employers (MASCS), etc. Additionally, the Expert-Group proposed the revision of several Government Decisions for: the annual indexing of the ceiling for the deduction of expenses regarding the organized transport of employees/day workers; expanding the deductibility also on the expenses associated with the adaptation of means of transport/spaces to the needs of employees with reduced mobility; as well as the establishment of differentiated compensations for the transport of people with disabilities; granting for all economic agents that employ people with disabilities the same subsidies related to the expenses related to the payment of the salary as in the case of specialized enterprises (for the deaf, blind, etc.).

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