Vineri, 20 ianuarie 2017, Agenția Națională de Administrare Fiscală a lansat în dezbatere publică Proiectul de ordin al președintelui ANAF pentru aprobarea unor formulare utilizate pentru stabilirea din oficiu a contribuției de asigurări sociale pentru…
impozitare
OECD Taxation Working Paper: The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women
This paper examines the impact of tax and benefit systems on the incentives for second earners to enter formal employment. The paper highlights how various tax design features create greater participation disincentives for second earners than for prima…
OECD Taxation Working Paper: Distinguishing between “normal” and “excess” returns for tax policy
This paper explores the practical challenges tax policy analysts face when trying to apply differential taxation to “normal” and “excess” returns. The distinction between these two elements is being increasingly used in tax policy. The problem is that …
Fiscal incentives for R&D and innovation in a diverse world
Fiscal incentives, including tax policies, should be directed at specific barriers, impediments or synergies to facilitate the desired level of investment in R&D and innovations. Without careful design, policies can have unintended consequences such as…