연구정보
THE RETIREMENT SYSTEM. FISCAL AND METHODOLOGICAL ASPECTS
에스토니아 국외연구자료 기타 MARINEL NEDELUŢ, DRAGOŞ MIHAI UNGUREANU Annals of the University of Petrosani : Economics 발간일 : 2013-09-20 등록일 : 2016-06-09 원문링크
Currently, in most countries, but particularly in European and in the more developed world, heated discussions about reforming the current pension system. To address adequately the taxation of pension incomes in our country is very important to know and how this issue is regulated in different countries, but especially the European ones in the developed world. In terms of taxation of pensions, European countries are divided into three groups: 1. European countries where pension income is not taxed: Bulgaria, Slovakia and Lithuania. 2. European countries where pension income is subject to progressive taxation: Belgium, Cyprus, Greece, Finland, France, Ireland, Luxembourg, Malta, United Kingdom, Norway (not EU member), the Netherlands and Spain. 3. European countries where pension income is taxed based flat: Austria, Estonia, Germany, Latvia, Portugal, Romania, Sweden, Slovenia and Hungary.