teoria generalĂ a impozitelor - ase 3.pdfrata marginală a impozitării (r mg) se calculează ca...
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TEORIA GENERALĂ A IMPOZITELOR CURS 3
(…)
Rata fiscalităţii (presiunea fiscală, Rf)
Se calculează ca raport între
totalul veniturilor fiscale şi
produsul intern brut
100
PIB
VR
f
nationalf
Stats (I), Comisia Europeană
Stats (II), OECD
0.0
10.0
20.0
30.0
40.0
50.0
60.0
1965 1975 1985 1995 2000 2005 2008 2009 2010 provisional
Australia
Austria1
Belgium
Canada
Chile
Czech Republic
Denmark 1
Estonia
Finland
France 1
Germany 2
Greece1
Hungary
Iceland
Ireland
Israel 3
Italy
Japan
Korea
Luxembourg
Stats (III), OECD
Rata marginală a impozitării (Rmg)
Se calculează ca raport între
modificarea absolută a
impozitelor datorate de către
contribuabil şi modificarea
absolută a veniturilor
realizate.
venituri
impoziteRmg
Stats, OECD, 2011
Country
Personal income
tax
Personal income
tax & employee
social security
contributions
(All-in rate)
(1) (2) (3)
Australia 46.5% 46.5%
Austria 43.7% 43.7%
Belgium 45.3% 59.4%
Canada 46.4% 46.4%
Chile 39.7% 39.7%
Czech Republic 20.1% 31.1%
Denmark 48.1% 56.1%
Estonia 20.4% 23.2%
Finland 48.2% 55.5%
France 38.4% 50.5%
Germany 47.5% 47.5%
Greece 37.6% 54.1%
Hungary 35.6% 53.1%
Iceland 44.4% 44.4%
Ireland 48.0% 52.0%
Israel 45.0% 57.0%
Italy 40.8% 51.3%
Japan 47.2% 47.8%
Korea 35.2% 38.8%
Luxembourg 41.3% 43.5%
Mexico 30.0% 31.7%
Netherlands 49.2% 49.2%
New Zealand 33.0% 33.0%
Norway 40.0% 47.8%
Poland 20.9% 38.8%
Portugal 44.5% 55.5%
Slovak Republic 16.5% 29.9%
Slovenia 31.9% 54.0%
Spain 45.0% 45.0%
Sweden 56.5% 56.5%
Switzerland 36.0% 42.0%
Turkey 35.7% 35.7%
United Kingdom 50.0% 52.0%
United States 41.7% 43.2%
Top marginal tax rates (1)
(...)
Rata reglementată a impozitării (statutory tax rate)
Rata de impozitare stabilită prin lege.
Stats (I), OECD, 2011
Country
Top tax rates
Average wage in
US dollars based
on Purchasing
Power Parities
(1) (4) (7)
Australia 46.5% 44,853
Austria 50.0% 46,211
Belgium 53.7% 49,351
Canada 46.4% 37,549
Chile 40.0% 14,530
Czech Republic 15.0% 20,868
Denmark 52.2% 48,994
Estonia 21.0% 18,639
Finland 49.2% 43,798
France 46.7% 41,361
Germany 47.5% 54,949
Greece 45.0% n.a
Hungary 16.0% 20,202
Iceland 46.2% 40,507
Ireland 48.0% 39,226
Israel 45.0% 32,098
Italy 45.6% 36,361
Japan 50.0% 44,738
Korea 38.5% 43,943
Luxembourg 41.3% 53,480
Mexico 30.0% 11,035
Netherlands 52.0% 55,165
New Zealand 33.0% 32,426
Norway 40.0% 50,644
Poland 32.0% 20,567
Portugal 50.0% 27,836
Slovak Republic 19.0% 18,589
Slovenia 41.0% 27,578
Spain 45.0% 35,528
Sweden 56.6% 42,118
Switzerland 41.7% 51,738
Turkey 35.7% 21,736
United Kingdom 50.0% 52,013
United States 41.9% 46,800
Stats (II), Comisia Europeană
Rata efectivă a impozitării
(effective tax rate)
Rata de impozitare pe care contribuabilul o
plăteşte/suportă
100
totaleilcontribuabf
venituri
impoziteR
Rata optimă a impozitării, Curba Laffer
Laffer, A., The Laffer curve: Past, Present and Future, The Heritage Foundation, June, 2004
Exemplu, Curba Laffer. România (I)
Laffer Curve
Polynomial simulation based
0,0
5,0
10,0
15,0
20,0
25,0
30,0
35,0
40,0
45,0
50,0
0,0 10,0 20,0 30,0 40,0
Tax revenues at
constant price
(mil.RON)
Poly. (Tax revenues
at constant price
(mil.RON))
LAFFER TAXATION RATE: ESTIMATIONS FOR ROMANIA’S CASE (Pădurean, Stoian, Câmpeanu 2010)
Exemplu, Curba Laffer. România (II)
Table 1
Laffer taxation rate
Year Overall taxation rate (%) Tax revenues at constant price (mil.RON)
1990 33.8 29.0
1991 32.4 26.4
1992 33.5 24.1
1993 31.3 21.0
1994 28.2 19.9
1995 28.8 22.2
1996 26.9 22.5
1997 26.5 20.3
1998 27.8 19.8
1999 30.1 21.4
2000 29.2 21.0
2001 28.0 21.7
2002 27.6 22.7
2003 27.0 25.1
2004 27.1 28.0
2005 31.0 30.2
2006 22.7 23.1
2007 28.7 40.1
2008 28.3 46.5
2009 27.5 42.9
LAFFER TAXATION RATE: ESTIMATIONS FOR ROMANIA’S CASE (Pădurean, Stoian, Câmpeanu 2010)
Gradul de colectare a veniturilor
fiscale (Gc)
Sii: suma impozitelor încasate
Sipb: suma impozitelor prevăzute în buget
100ipb
iic
S
SG
Structura veniturilor fiscale
Sursa: Raportul proiectului legii bugetului pa anul 2005, Ministerul Finanţelor Publice
ATENŢIE: Capitolul 13, pag.377-380
(...)
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