Aspecte ale competitivitatii economice a Romaniei

Transcription

1 Aspecte ale competitivitatii economice a Romaniei Ionut Dumitru Presedinte Consiliul Fiscal, Economist-sef Raiffeisen Bank* Mai 2014 *Opiniile exprimate sunt opinii personale ale autorului si nu implica institutiile cu care este asociat.

2 World Bank Doing Business Report Ranking (out of 189 countries) Ease of Doing Business Starting a Business Dealing with Constructi on Permits Getting Electricity Registerin g Property Getting Credit Protecting Investors Paying Taxes Trading Across Borders Enforcing Contracts Resolving Insolvency Rank Rank Rank Procedure s (number) Time (days) Cost (% of income per capita) Rank Rank Rank Rank Rank Rank Rank Time (years) Cost (% of estate) Recovery rate (cents on the dollar) Rank United States Germany Poland Slovak Republic Hungary Bulgaria Romania Czech Republic Source: World Bank Doing Business Report

3 World Economic Forum World Competitiveness Report Ranking (out of 148 countries) Romania Bugaria Czech Rep Hungary Poland 1.11 Efficiency of legal framework in challenging regs., 1-7 (best) Efficiency of legal framework in settling disputes, 1-7 (best) Public trust in politicians, 1-7 (best) Favoritism in decisions of government officials, 1-7 (best) Wastefulness of government spending, 1-7 (best) Burden of government regulation, 1-7 (best) Quality of roads, 1-7 (best) Quality of air transport infrastructure, 1-7 (best) Prevalence of trade barriers, 1-7 (best) Protection of minority shareholders interests, 1-7 (best) Reliance on professional management, 1-7 (best) Efficacy of corporate boards, 1-7 (best) Cooperation in labor-employer relations, 1-7 (best) Extent of staff training, 1-7 (best) Ethical behavior of firms, 1-7 (best) Quality of port infrastructure, 1-7 (best) Effect of taxation on incentives to work, 1-7 (best) Effect of taxation on incentives to invest, 1-7 (best) Country capacity to retain talent, 1-7 (best) Country capacity to attract talent, 1-7 (best) B. Private institutions, 1-7 (best) A. Transport infrastructure, 1-7 (best) Source: The Global Competitiveness report, World Economic Forum,

4 World Bank Doing Business Report Paying taxes, ranking (out of 189 countries) Rank (number per year) Time (hours per year) Profit tax (%) Labor tax and contributions (%) Other taxes (%) Total tax rate (% profit) Ireland Estonia Latvia Slovenia Lithuania United States Bulgaria Germany Slovak Republic Poland Czech Republic Hungary Kyrgyz Republic Sierra Leone Mozambique Yemen, Rep Belarus Romania Europe & Central Asia OECD high income Source: World Bank Doing Business Report

5 Tax or mandatory contribution Bulgaria Romania Czech Republic (number) Notes on Total tax rate (% profit) Tax or mandatory contribution (number) Notes on Total tax rate (% profit) Tax or mandatory contribution (number) Notes on Social security contributions 1 online filing 20.2 Social security contributions Social security contributions 1 online filing 24.3 Corporate income tax 1 online filing 4.9 Corporate income tax Health Insurance 1 online filing 10.2 Fees for municipal services (garbage collection fee) - Sofia Health insurance contributions 0 paid jointly 5.9 Corporate income tax 1 online filing 7.7 Stamp duty on property transfer Medical leave 0 paid jointly 1 Sickness insurance 0 paid jointly 2.6 Vignette Building tax 2 1 Property transfer tax Real estate tax on the land and building Unemployment contribution 0 paid jointly 0.6 Unemployment contribution 0 paid jointly 1.4 Vehicle tax Accident risk fund 0 paid jointly 0.4 Road tax 1 online filing 0.1 Fuel tax 1.. Guarantee fund 0 paid jointly 0.3 Real estate tax 1 0 Value added tax (VAT) 1 online filing.. Vehicle tax Value added tax (VAT) 1 online filing.. Final/one-off tax on certain expenses 1 online filing.. Firm tax 2 0 Fuel tax 1.. Totals: Urbanism tax 1 0 Totals: Land tax 2 0 Value added tax (VAT) 12.. Environmental taxes 1.. Fuel tax 1.. Stamp duty on contracts 0.. Totals: Total tax rate (% profit) Tax or mandatory contribution Hungary Poland Slovak Republic (number) Notes on Total tax rate (% profit) Tax or mandatory contribution (number) Notes on Total tax rate (% profit) Tax or mandatory contribution (number) Notes on Social tax 1 online filing 30.5 Social security contributions 1 online filing 18.9 Social security contributions 1 online filing 39.6 Local business tax 1 online filing 5.9 Corporate income tax 1 online filing 14.1 Corporate income tax 1 7 Corporate income tax 1 online filing 5.8 National disabled fund 0 paid jointly 4.2 Tax on interest Rehabilitation contribution 1 online filing 2.4 Labor fund 0 paid jointly 2.8 Property tax Training contribution 0 paid jointly 1.7 Property tax Motor vehicle tax Special tax 1 online filing 1.4 Guaranteed employees' fund 0 paid jointly 0.1 Fuel tax 1.. Property tax 1 online filing 0.9 Transport tax Value added tax (VAT) 12.. R&D Tax 1 online filing 0.9 Fuel tax 1.. Totals: Land tax 1 online filing 0.2 Value added tax (VAT) 12.. Vehicle tax 1 online filing 0.2 Totals: Fuel tax 1.. Value added tax (VAT) 1 online filing.. Environmental tax 1.. Totals: Total tax rate (% profit)

6 VAT rate LU CY MT DE FR BG EE AT SI SK UK BE CZ ES LV LT NL EU-27 IT IE EL PL PT FI RO DK SE HU Source: European Commission

7 Top personal income tax rates BG LT HU RO EE CZ LV SK PL MT CY EU-27 IE LU UK EL IT DE AT SI FR FI ES NL PT BE DK SE Source: European Commission

8 Top statutory tax rate on corporate income BG CY IE LV LT RO SI CZ PL HU EE SE SK UK EU-27 FI DK NL AT EL LU DE ES IT PT BE MT FR Source: European Commission

9 Social security contributions DK FI CY IE SE LU UK BG EE EU-27 PT LV ES IT SI AT DE PL LT RO EL CZ HU BE NL SK FR Source: European Commission

10 What employers must spend to pay each net euro to an employee Sursa: Molinari Economic Institute, The Tax Burden of Typical Workers in the EU 27, 2013

11 Evaziunea fiscala (% din PIB) Sursa: Calcule Consiliul fiscal pe baza datelor Institutului Național de Statistică

12 Eficienta scazuta a colectarii Cota implicita de taxare a impozitului pe venit Rata de impozitare implicita impozit pe profit Indice de eficienta (scala din dreapta) Indice de eficienta (scala din dreapta) Rata implicita de taxare CAS 9.0 Cota legala de CAS Indice de eficienta (scala din dreapta) Sursa: Calcule Consiliul fiscal pe baza datelor Institutului Național de Statistică Rata implicita de taxare la TVA Indice de eficienta (scala din dreapta)

13 VAT gap (% of VAT liability) Sweden Malta Netherlands Denmark Ireland Slovenia Germany Austria Finland Bulgaria Poland Belgium Portugal Luxembourg Estonia France Spain Italy Czech Republic Hungary Lithuania Slovakia Greece Latvia Romania Sursa: Study to quantify and analyse the VAT Gap in the EU-27 Member States Final Report, TAXUD/2012/DE/316, European Commission, 2013

14 Decuplare intre incasarile din TVA si vanzarile cu amanuntul 12% TVA incasata (crestere anuala, medie mobila pe 3 luni) Comertul cu amanuntul (crestere anuala a valorii CA, medie mobila pe 3 luni) 10% 8% 6% 4% 2% 0% -2% Source: Ministry of Public Finance, NIS

15 Executie bugetara slaba pe primele 3 luni ale anului 2014 Jan-Mar 2014 (% yoy) Planned in 2014 (% yoy) Total revenues Core revenues (A+B) A. Taxes, of which: corporate tax personal income tax VAT excises B. Social contributions Other revenues, of which non-fiscal revenues funds received from EU Total expenses Core expenses Goods and services Expenses with employees Social benefits Capital expenses Interest expenses Other expenses EU funds related spending NA Budget deficit Memo A. Total public investments Mar-09 Mar-10 Mar-11 Mar-12 Mar-13 Mar-14 Core public revenues (% of GDP, last 12 months) Core public revenues excluding taxes on goods and licences (% of GDP, last 12 months) B. Core revenues excluding taxes on using goods and from licenses Source: Ministry of Public Finance