References
- Romanian Government, Report on the Macroeconomic Situation in 2025 and its Projection for 2026-2028, January 2025, p. 68 https://www.oecd.org/en/data/indicators/tax-on-payroll.html.
- Law no.227/2015, Tax Code of September 8, 2015, Official Gazette no.688 of September 10, 2015, art.7.
- Tax Code of September 8, 2015, Official Gazette no.688 of September 10, 2015, art.76.
- Law no.227/2015, Tax Code of September 8, 2015, Official Gazette no.688 of September 10, 2015, art.78.
- Dăianu, D, (Coordinator), Budget Consolidation and Increasing Tax Revenues - A Vital Necessity for Romania’s Economic Stability and Security, Bucharest, May 2022, p.17.
- Mazars, F, European tax guide 2024, Central and Eastern, p.6.
- World Bank, Romania, Reimbursable Technical Assistance Services Agreement on Improving the Romanian fiscal framework in the context of the National Recovery and Resilience Plan, March 2023, p 19.
- Press Release, International Monetary Fund (IMF) Mission, Bucharest, February 1, 2024.
- OECD (2024), OECD Economic Surveys: Romania 2024, OECD Publishing, Paris, p.42.
- Ciobanu, R, Sahlian, DN, Vuță, M, Tax burden in the case of wage income. Case study in the European Union, CECCAR BUSINESS REVIEW, N0 1/2020, pp. 43-44.
- Ban, C, Econometric modeling: Petre Buciu, Tax reform: short-term proposals, FRIEDRICH-EBERT-STIFTUNG, June 2023, p.10.
- Fiscal Council of Romania, Coordinator Daniel Dăianu Budgetary consolidation and tax revenue growth - a vital necessity for Romania’s economic stability and security, Bucharest May 2022, p. 62.
- Rogers, J, Marques, N, The Tax Burden on Global Workers A Comparative Index, Third Edition, Institut Économique Molinari September, 2023, p.5.
- Academia de Studii Economice din București and Confederația Patronală Concordia, Tax system in Romania: prosperity, convergence and fiscal-budgetary sustainability, 2024, according to Appel & Orenstein (2013), p.8.
- Interview: Gabriel Biriș, About progressive taxation of wages: who would lose, who would gain and how inspired the measure would be in the current context, Taxes and Taxes, April 19, 2024.
- Academy of Economic Studies of Bucharest and Concordia Employers’ Confederation,, Study The tax system in Romania: prosperity, convergence and fiscal-budgetary sustainability, Godar et al.(2015), p.9.
- Paturot, D, Mellbye, K, Brys, B, Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries, OECD Taxation Working Papers No.15, p. 4.
- Mazars, F, Central and Eastern, European tax guide 2024, pp. 13-43.