期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2018
卷号：1
期号：20
页码：168-174
语种：English
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：The personal income tax is a topical theme because this tax has a very significant impact on the state budget in any country. There are two types of tax rates in the world that are expressed in percentage terms in relation to the value of taxable material (in the case of income tax, profit, etc.), others in the monetary unit on the value of the taxable material (in the case of excise duties). For their part, the percentage taxation rates may be progressive and proportionate. We have shown in the article that developed countries of the world practice in the case of individuals the progressive tax, and former communist countries, among them Romania, the proportionate one by the single tax rate. Our goal is to show that proportional tax, in addition to failing to comply with the principle of fiscal equity, cannot bring significant amounts to the state budget. We have come to the conclusion that in Romania, in 2018, the single tax rate for individuals of 10% will not be able to bring sufficient budget revenues to GDP; for example in 2017, the personal income tax on in Germany accounted for 8.9% of GDP, while in Romania only 3.5% of GDP. The solution that we see in the near future is the shift from single tax to progressive and global taxation for individuals.
