文章基本信息

标题：ANALYSIS OF PERSONAL INCOME TAX IN ROMANIA AND THE OTHER MEMBER STATES OF THE EUROPEAN UNION
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作者：CHIRCULESCU MARIA FELICIA ; DOBROTA GABRIELA
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2012
卷号：3
出版社：Academica Brâncuşi
摘要：The high tax burden on labor in the European Union is a subject of analysis often encountered in the speciality literature. This is probably due the fact that are more convenient to implement from the political point of view - there is the responsibility of an anonymous administration and not the responsibility of Prime Minister or President. In recent years the personal taxation had a substantial increase in most European Union member states, a phenomenon that has generated some repercussions: it affects employment in the labor market, encouraging the substitution of labor with capital, increase unemployment, increase tax burden on labor and tax evasion amplification generates employment orientation towards the ground. Growing importance given to personal income tax is largely due to the fact that direct taxes within the EU this is a more stable basis of taxation. In Romania reduction in tax revenue from income tax was offset by increased tax revenues from value added tax. The evolution of tax revenues from direct taxes is normal if we consider that the remaining incomes to the taxpayers were available for consumption, which led to higher levels of indirect taxes collected to the budget. The influence of employment on the labor market due to th e size of the labor tax is explained by the fact that the option for such taxes is due to the ease of implement for policy makers but also by the fact that employees are not always aware of these taxes
关键词：income tax; personal income tax rates for employees