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Labour Taxation: Formal And Informal Solutions

Author

Listed:
  • Ioana Maria Costea

    (Law Faculty, „Alexandru Ioan Cuza” University of Iasi, Romania)

Abstract
The present study aims to create a panorama of doctrinal, legal and jurisprudential solutions, which determine the heterogeneity of labour market's fiscal hypotheses'. The study identifies a progressive series of interactions between economic and social factors, which generate at the juridical level a specific series of fiscal solutions, both traditional and innovating for the qualification and taxation of labour revenues. Heterogeneity of working forms is presently a complex, main direction in business with effects both at economic and legal level. This study provides an overview of statutory and case-law solutions for the legal classification and therefore tax classification of personal income.

Suggested Citation

  • Ioana Maria Costea, 2012. "Labour Taxation: Formal And Informal Solutions," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 1(1), pages 320-331, December.
    • Handle: RePEc:sja:journl:v:1:y:2012:i:1:p:320-331
    as

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    References listed on IDEAS

    as
    1. Magnus Henrekson & Tino Sanandaji, 2011. "Entrepreneurship and the theory of taxation," Small Business Economics, Springer, vol. 37(2), pages 167-185, September.
    2. Mikael Stenkula, 2012. "Taxation and entrepreneurship in a welfare state," Small Business Economics, Springer, vol. 39(1), pages 77-97, July.
    3. Donald Bruce & John Deskins, 2012. "Can state tax policies be used to promote entrepreneurial activity?," Small Business Economics, Springer, vol. 38(4), pages 375-397, May.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    labour market actors; entrepreneurial activity; employee; dependent activity; independent activity;
    All these keywords.

    JEL classification:

    • K31 - Law and Economics - - Other Substantive Areas of Law - - - Labor Law

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