Fiscal and social-economic coordinates in the analysis of the salary policy in Romania

AbstractTheoretically, Romania has familiarized with the International Accounting Standards, although where salary-earners are concerned, the fiscal system must be able to support financially the concepts imposed by these standards in order to apply them in company's life and implicitly, the life of the salary earners. In the European and world vision, a major but natural importance is granted the salary earners. These are new concepts, approaches which pose a series of problematic topics aimed at the importance of salaries in a company. They are the producers of riches and occupy a well deserved place after the investors as the most important category of users of the financial information.After 1989, in Romania did not take place a very turned into a media event public debate with the subject of taxation principles, the subject of destination of the collected amounts. Very few citizens and few local elected people knew the proportions in which the income tax represented sources for various local budgets.Only the radical reform – “fiscal reform” – generated by the introduction of the unique taxation quota brought this subject on the agenda of the population. There were yet other fiscal subjects which generated discussions in time – introduction of VAT, globaltaxation – but the introduction of the unique quota gives the theoreticians and decision-makers the possibility to verify in practice the veracity of an economic theory