Cap. III. Bugetul de Stat
Transcript of Cap. III. Bugetul de Stat
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1IPIB
1ICn)PIB/Cni(E
jt/t
jt/t,i
=
(83.7)
unde: E (Cni/) HODVWLFLWDWHD FKHOWXLHOLORU GH WLS L vQ H[SUHVLH QRPLQDO ID GH FKHOWXLHOLOHWRWDOH vQ H[SUHVLH QRPLQDO 7&Q UHVSHFWLY ID GH SURGXVXO LQWHUQ EUXW
3,%vQWUHFHLGRLDQLWLW-j; i,t/t-j SRQGHUHD YDULD LHL FKHOWXLHOLORU GH WLS L vQ H[SUHVLH QRPLQDO vQ YDULD LD
FKHOWXLHOLORUWRWDOHvQH[SUHVLHQRPLQDO vQWUHFHLGRLDQLWLW-MDGLF :
jtt
jt,it,ijt/t,i
TCnTCn
CnCn
= (83.8)
3RQGHUHD FKHOWXLHOLORU vQ SURGXVXO LQWHUQ EUXW DUDW FH FRW GLQ DFHVWD UHYLQH XQHLDQXPLWH FDWHJRULL GH FKHOWXLDO ILH HD RDUHFDUH VDX vQVXL WRWDOXO FKHOWXLHOLORU VDX GHILFLWXO excedentul bugetar:
PIB
Cni i= i = 1, 2, , n, n+1, n+2 (84)
XQGH FRPSRQHQWDQD LQGLFHOXL L VHPQLILF WRWDOXO FKHOWXLHOLORU FRPSRQHQWD QVHPQLILF GHILFLWXOH[FHGHQWXOEXJHWXOXL$FHVWLQGLFDWRUSRDWHILLHOLQGH[DWWHPSRUDOvQFD]XODQDOL]HLunei seriiVWDWLVWLFHGLQDPLFH&HLGRLLQGLFDWRULYDORULFLVXQWH[SULPD LvQSUH XULFXUHQWHDGLF DOHDQXOXLODFDUHHLVHUHIHU &RHILFLHQWXOGHGHYDQVDUHPHQ LRQDWGHUHOD LDSRDWHILFDOFXODWLvQIRUPD
jt,ii
t,i
)PIB/Cn(kd
= i= 1, 2, , n, n+1, n+2 (83.5.1)
GXS FXPHODVWLFLWDWHDPHQ LRQDW vQUHOD LDSRDWHILFDOFXODW LvQIRUPD
jtL/PIB)E(Cn
jt/ti,i
= i = 1, 2, , n, n+1, n+2 (83.7.1)
unde jt/tL SRQGHUHD YDULD LHL FKHOWXLHOLORU GH WLS , vQ H[SUHVLH QRPLQDO vQ YDULD LDSURGXVXOXLLQWHUQEUXWvQH[SUHVLHQRPLQDO vQWUHFHLGRLWLW-MDGLF
jtt
jti,ti,
PIBPIB
CnCnjt/tL
= (83.7.2)
iar jtL HVWHSRQGHUHDGHMDPHQ LRQDW vQFDOFXODW SHQWUXDQXOW-j.
&XDQWXPXOFKHOWXLHOLORUSHUFDSLWDH[SULP volumul de cheltuieli de un anumit tip i sautotale ce revin n medie pentru un locuitor:
C = C./L (85)
unde:C = cheltuieli per capital;
C . FXDQWXPXOFKHOWXLHOLORUvQH[SUHVLHQRPLQDO &QVDXvQH[SUHVLHUHDO &UVDXexprimate ntr-RPRQHG VWU LQ &P
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T = t M (105)
Q FH SULYHWH HFKLWDWHD DFHDVWD HVWH GLVFXWDELO GDF FHL LPSXL GLVSXQ GH PDVHimpozabile n limLWHGHPDUHDPSOLWXGLQHYH]LLFDS Impunerea n cote progresive SUHVXSXQH YDULD LD FRWHL SURFHQWXDOH vQ VHQVXO vQ FDUH
YDULD] L YROXPXO PDWHULHL LPSR]DELOH &DUDFWHULVWLF DFHVWHL PRGDOLW L GH LPSXQHUH HVWHpartajarea materiei impozabile peWUDQHGHILQLWHvQWUHGRX QLYHOHDOHYROXPXOXLDFHVWHLD6 SUHVXSXQHPF VXQWGHILQLWHnWUDQHLGHQWLILFDELOSULQLQGLFHOHMMQDVWIHO
WUDQD j[Mj-1 +1;Mj] (106)
3HQWUX M OLPLWD LQIHULRDU D WUDQHL HVWH VDX PLQLPXOLPSR]DELO LDU SHQWUX M QOLPLWDVXSHULRDU QXHVWHSUHFL]DW FHHDFHvQVHDPQ F QLYHOXOFRWHLGHLPSXQHUHVHS VWUHD] DFHODLSHQWUXRULFHFD]vQFDUHPDWHULDLPSR]DELO GHS HWHYROXPXO0n-1+1. Impunerea n cote progresiYHSUHVXSXQHRFRW GHLPSXQHUHGLIHULW SHQWUXILHFDUHWUDQ
respectivtjFUHVF WRDUHRGDW FXPDVDPDWHULHLLPSR]DELOH&UHWHUHDVHSRDWHIDFHFXpas (ritm)
constantp:tj = tj-1 +p p>0
sale cu pas(ritm) variabil pj:tj = tj-1 + pj pj >0 (107.2)
QFD]XOFUHWHULLFXSDVYDULDELOvQWUHGRLSDLVXFFHVLYLH[LVW UHOD LD
pj = kjpj-1 (107.3)
unde kj este un coeficient de multiplicare kj > 1 sau 0 < kj < 1, astfel nct avem ntotdeauna tj > tj-1.
Alternativa cotelor progresive simpleSUHVXSXQHF GDF XQFRQWULEXDELOx dispune de oPDWHULHLPSR]DELO FXSULQV vQWUDQD j, aceasta se impune n totalitate cu cota tj. n acest caz,PDVDPDWHULHLLPSR]DELOH0[VHFODVLILF vQWU-XQDGLQWUDQHSRWULYLWUHOD LHL
Mj-1 + 1Mx Mj (108.1)
DSRLVHIL[HD] FRWDGHLPSXQHUHtjLVHGHWHUPLQ LPSR]LWXOvQVDUFLQDFRQWULEXDELOXOXL[
Tx = tjMx (108.2)
Alternativa cotelor SURJUHVLYH SH WUDQH SUHVXSXQH F GLQ PDWHULD LPSR]DELO Dcontribuabilului x, se impune cu cota tj QXPDL FXDQWXPXO FH UHSUH]LQW DPSOLWXGLQHD WUDQHLDGLF 0[HVWHODUkQGXOV XSDUWDMDW SHWUDQHDOF URUYROXPHVWHHJDOFXDPSOLWXGLQHDDPLQWLW
Mxj =Mj - Mj-1 j = 1, 2, , n (109.1)
MxMxn
1jj =
=
(109.2)
Cuantumul impozitului datorat de contribuabil este:
=
n
1jjj MxtTx (109.3)
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