Economie fiscală: Aplicaţii, partea întâi (The Economics of Taxation: Exercises, Part 1)

21 Pages Posted: 29 Apr 2019

See all articles by Razvan Stefanescu

Razvan Stefanescu

University Dunarea De Jos Galati

Ramona Dumitriu

University Dunarea De Jos Galati

Date Written: March 27, 2019

Abstract

Romanian Abstract: Componentele importante ale poverii fiscale suportate de angajaţi includ impozitul pe venit şi contribuţiile pentru asigurările sociale obligatorii stabilite asupra salariilor. Această lucrare furnizează câteva exemple asupra modului în care aceste prelevări fiscale sunt calculate în România.

English Abstract: The main components of the tax burden of individual employees include the income tax and the social security contributions imposed on their salaries and wages. This paper provides some examples of these taxes are calculated in Romania.

Note: Downloadable document is in Romanian.

Keywords: Romanian Tax System, Income Taxes, Social Security Contributions

JEL Classification: K34, H20, H24

Suggested Citation

Stefanescu, Razvan and Dumitriu, Ramona, Economie fiscală: Aplicaţii, partea întâi (The Economics of Taxation: Exercises, Part 1) (March 27, 2019). Available at SSRN: https://ssrn.com/abstract=3361308 or http://dx.doi.org/10.2139/ssrn.3361308

Razvan Stefanescu (Contact Author)

University Dunarea De Jos Galati ( email )

Str. Domnească, nr. 47
Galati, 800008
Romania

Ramona Dumitriu

University Dunarea De Jos Galati ( email )

Romania

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