Ianus Quadrifrons, păzitor neiscusit al legalității în materia impunerii persoanei fizice// Janus Quadrifrons, Underserved Guardian of Legality in matter of Personal Taxation

Abstract

Both the taxation of the individual and the income tax evoke Janus through the very role played in contemporary tax systems. A ubiquitous, multi-faceted taxation, present like the god at all ceremonies, without being as notorious as the central deity, the income tax and the cohort of contributions has a multitude of expressions in the Romanian tax system. The taxation of the natural person is a compound as dynamic as Janus, with extremely varied accents depending on the source of the relevant tax revenue, which broadcasts questions of fairness, with accents of legality and even constitutionality in all provisions of the Tax Code regulating this matter. The current study aims to analyze at conceptual and policy level the field of individual taxation, with critical nuances to this plural model and a secondary manifesto on the need to strengthen equity in this area.

Keywords

• personal income taxation
• revenue tax
• fiscal home
• social contributions