Wealth Tax Within Europe In The Context Of A Possible Implementation In Romania – The Existing Wealth Tax And Its Decline In Europe

The purpose of this paper is to focus our attention on the conceptual basis upon which the wealth tax system may be implemented in Romania taking into consideration former and actual presence of wealth tax within Europe. The idea of increasing the taxable basis based on imposing the wealth constitutes one of the most important debate topics on the agenda of the Romanian Parliament and Government and also within specialists’ theoretical approaches. The vast range of such approaches and further solutions is to be analysed in the global context of direct taxation in Europe and worldwide and particularly relevant for the complexity of the problem is the evolution of wealth tax during the last decades and also the very important context of moving corporate main offices in countries with more advantageous systems of taxation.