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Improving The Taxation Of Non-Cash Employee Benefits

Author

Listed:
  • Serbanescu Cosmin

    (Academy of Economic Studies, Bucharest, Romania)

  • Popescu Doina

    (Academy of Economic Studies, Bucharest, Romania)

  • Popa Ion

    (Academy of Economic Studies, Bucharest, Romania)

Abstract

Every individual is concerned about the influence exerted by the salary compensation on the fair income that he/she is entitled to. In many cases the fiscal policy plays a crucial role in choosing the right compensation alternative. Depending on the position held at a certain company, an employee may be granted by his/her employer a series of benefits: company car, fuel costs, mobile phone charges, subsidized loans etc. – to mention only a few alternatives. Regarding this optimization, the law provisions should be accomplished, but further expected surplus is the main goal. The legislative power is unable to cry off an incentive each time this measure comprise a decline in budgetary policy, no matter its level. The purpose to get back to fiscal competition at individual level remains a nowadays topic and the fulfillment is the essence.

Suggested Citation

  • Serbanescu Cosmin & Popescu Doina & Popa Ion, 2013. "Improving The Taxation Of Non-Cash Employee Benefits," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 8(1), pages 115-122, April.
    • Handle: RePEc:blg:journl:v:8:y:2013:i:1:p:115-122
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    File URL: http://eccsf.ulbsibiu.ro/RePEc/blg/journl/8112serbanescu&popescu&popa.pdf
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    Cited by:

    1. Cole, Donald C. & Levin, Carol & Loechl, Cornelia & Thiele, Graham & Grant, Frederick & Girard, Aimee Webb & Sindi, Kirimi & Low, Jan, 2016. "Planning an integrated agriculture and health program and designing its evaluation: Experience from Western Kenya," Evaluation and Program Planning, Elsevier, vol. 56(C), pages 11-22.
    2. Miner-Romanoff, Karen, 2023. "Bigs in Blue: Police officer mentoring for middle-school students—Building trust and understanding through structured programming," Evaluation and Program Planning, Elsevier, vol. 97(C).

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