文章基本信息

标题：The effects of introduction of flat tax in Romania: income from wages effects
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作者：Bălu, Petronela-Evelina ; Braşoveanu, Iulian Viorel
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2014
卷号：XXI
期号：Special
页码：147-154
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：In our country the flat tax was introduced on 1st of January 2005. In Romania, the flat tax is a controversial topic, especially in the current stage when it's taking into account the return to progressive taxation. This paper aims to highlight the effects that the implementation of the flat tax has had on wage incomes. These were analyzed in terms of obtained results, given that for the same incomes, tax was calculated in both the legal provisions governing progressive taxation in 2004, as well as those governing taxation on the flat tax.
关键词：flat tax; progressive tax; effect; wage; advantage.