XGEN 2025 - International Conference of Scientific Communications

This case study analyzes the impact of fiscal changes during the 2023–2025 period on various categories of individual income in Romania. By comparing the years 2023 and 2024, it evaluates how tax burden and net income are affected across eight main income sources: salaries, self-employment, rental income, investments, pensions, agriculture, gambling, and other sources. The study highlights recent fiscal trends such as the elimination of tax exemptions, the application of CASS contribution caps, and alignment with European standards, emphasizing the need for a more equitable and sustainable taxation system.