BĂLU, Petronela-Evelina; BRAŞOVEANU, Iulian Viorel - In: Theoretical and Applied Economics 6(595)(supplement) (2014) 6(595)(supplement), pp. 147-154
In our country the flat tax was introduced on 1st of January 2005. In Romania, the flat tax is a controversial topic, especially in the current stage when it's taking into account the return to progressive taxation. This paper aims to highlight the effects that the implementation of the flat tax...