Aspects Regarding Contributions and Taxation in Pre-University Education Institutions in Romania and Other Countries in the European Union

Abstract

This paper aims to present aspects regarding the contributions and the salary income tax in the pre-university education system, as well as present study cases related to the taxation issue in this area. In terms of objectives, we wanted to observe how law is enforced in this area and we conducted a comparison between the taxation of salary incomes in Romania and in the European Union. The usefulness of this paper consists in the presented study cases, as well as the light shed on the salary incomes in other countries in the European Union, while keeping in mind the diversity of labour legislation in Romania.

Keywords

• pre-university education
• salary
• gross income
• contributions
• salary income tax
• tax
• net wage
• law