期刊名称：Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice
印刷版ISSN：1583-1809
电子版ISSN：2344-4908
出版年度：2017
卷号：16
期号：1
页码：45-52
语种：English
出版社：Publishing house of University of Pitesti, Romania
摘要：The personal income tax is not only as an important revenue instrument but also as an instrument of national policy.Taxation of personal income in European Union countries is regulated usually by a progressive rate structure.This article aims to highlight the differences between Romania and other EU member states in the field of personal income tax and to raise the issue of reforming the tax system by introducing the tax household.
