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
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