Față de celelalte state europene, România se află la coada clasamentului în materie de venituri provenite din impozite și contribuții sociale. În 2019, procentul de venituri totale din impozitare a fost de 26% din PIB, ca urmare a nivelurilor mici de taxare (comparativ cu media europeană) și a capacității scăzute de colectare a taxelor. Cele mai mari venituri au fost înregistrate din impozitarea muncii și a consumului, 12%, respectiv 10% din PIB, în timp ce taxele provenite din impozitarea capitalului sunt de aproximativ 4% din PIB. România are cel mai mare deficit de colectare a TVA-ului din UE, procentul de 34% estimat anual de Comisia Europeană nefiind încasat. Procentele de impozitare ale României sunt printre cele mai mici din UE, cea mai mare parte din companii fiind înregistrate ca microîntreprinderi, care plătesc impozit pe cifra de afaceri, nu pe profit; impozitul pe dividende este stabilit la 5%, iar cel pe succesiune la 1% din valoarea transferată.
Focus România
Focus România: România – printre statele cu cele mai mici venituri provenite din impozitare
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