Artikel

Social contributions in Romania

Social contributions have an important impact on payroll policy. Also, social contributions represent a significant budgetary revenue item which can be viewed at the edge between taxation and insurance. Social contributions in Romania experienced many changes which ended in 2008. Nowadays, they are within a long transaction period towards partial externalization of the insurance activity to privately managed funds. The aim of this paper is to analyse the homogeneity of Romanian social security public scheme using annual data extracted from 2002-2009.The main findings reveal that social contributions reached the pinnacle of diversification, being too many, some of them with a small contribution rates; fiscal reforms which reduced contribution rates advantaged employers, and state will be interested to externalize this activity as far private sector will be able to assume this responsibility and the budgetary effects are acceptable for the public finance.

Language
Englisch

Bibliographic citation
Journal: Romanian Journal of Fiscal Policy (RJFP) ; ISSN: 2069-0983 ; Volume: 3 ; Year: 2012 ; Issue: 2 ; Pages: 17-26 ; Bucharest: Editura ASE

Classification
Wirtschaft
Fiscal Policy
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Subject
Social contributions
Fiscal policy
Herfindahl-Hirschman Index
Romania

Event
Geistige Schöpfung
(who)
Gyorgy, Attila
Event
Veröffentlichung
(who)
Editura ASE
(where)
Bucharest
(when)
2012

Handle
Last update
10.03.2025, 11:43 AM CET

Data provider

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Object type

  • Artikel

Associated

  • Gyorgy, Attila
  • Editura ASE

Time of origin

  • 2012

Other Objects (12)