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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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