Analysis of the Contribution to Salaries and to Special Funds
Journal Title: Journal of Business Management and Applied Economics - Year 2012, Vol 1, Issue 1
Abstract
Among the anti-crisis measures found in Romania mainly after January 1, 2010, at both macroeconomic and microeconomic level, there is the salaries reduction. In parallel, it is noticeable the aggressive salary taxation, expressed not by increasing tax rates but by broadening the tax base. The largest share of the total tax burden is detained by the compulsory social contributions. Is the reduction of the salary expenses along with the increased taxation, particularly through compulsory social contributions, really beneficial for the Romanian economic recovery?
Authors and Affiliations
Iulia David Sobolevschi, Monica Petcu
Keywords
Related Articles
- EP ID EP135074
- DOI -
- Views 111
- Downloads 0
Tax Implications on Changes to the New Civil Code
Adoption of the new Civil Code marks a critical moment in the history of the Romanian business law, the essential novelty of this view consisting in changing the regulatory system of business law; business law autonomy s...
Business Intelligence and its Applications to the Public Administration
Data which have been filtered and analyzed, in order to produce a synthetic, structured and meaningful set of information - made available for strategic decision making - are put under the broad definition of intelligenc...
Impact of Social Contributions on Labor Costs and Business Performance
Taxation specialists and practitioners are increasingly aware of the impact of taxation for income earned by individuals from wages, independent activities and copyright, as well as upon enterprise performance or authori...
Undeclared Work and Fiscal Policy Issues
This paper aims to explain in detail and intelligibly for everyone what particularly means undeclared work, what implications it has on the entire economic and social system, both in Romania and in the other EU member st...