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

(...)