Year: 2025
Type: article
Abstract: Law No. 141/2025, published in the Official Gazette No. 699 of July 25th, 2025, establishes a series of fiscal and budgetary measures aimed at strengthening Romania’s long-term financial sustainability. Among the amendments introduced, included in the first set of economic recovery measures, are also those made to the Fiscal Code regarding income tax, issues that will be presented in this material. Some categories of income subject to taxation are revised, such as those obtained from dividends, interest, pensions, gambling, as well as from the recovery of waste consisting of ferrous and non-ferrous metals and their alloys from personal assets.
Source: CECCAR BUSINESS REVIEW
Author: Lucian Cernușca
Institution: Aurel Vlaicu University of Arad
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4416818588
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