LABOUR TAXATION IN THE EUROPEAN UNION

This article proposes an analysis, which we consider extremely useful in the current economic context, of the evolution of labour income fiscality, more precisely, the effect of the public debt growth on the tax wedge for the labour income. The share of fiscal revenues from direct taxes, indirect taxes and social contributions is relatively close in the old member states of the European Union in comparison with the new member states, which register a lower level of income from direct taxes. The low level of income from direct taxes is compensated by more significant shares of the social contributions or indirect taxes. The main motivations of cross-border migration are: a successful career in a multinational corporation, high variations of the tax rate, of the salary income between states and, last but not least, the level of the net salary. To this day, there are no plans to harmonize across the European Union the legislation regarding the taxes wages and the social security contributions. Still, the European Union had in view the coordination of the national tax systems to make sure that the employees and the employers do not pay several times the social contributions in their movement across the community space. Despite the fact that some states tax the labour income at a low level, the labour fiscality remains high in the European Union in comparison with other industrialized economies, probably also due to the fact that the majority of the member states have social market economies. The increase of the fiscality level for the labour income determines the decrease of the employment rate and the raise of the unemployement rate. The solution to guarantee a higher employment rate, which is a target of the European Union Strategy "Europe 2020" could be the relaxation of the labour income fiscality by transferring the tax wedge on the labour income towards property or energy taxation.labour income, social contributions, tax quotas, taxes

The Co-Points of Rays are Cut Points of Upper Level Sets for Busemann Functions

We show that the co-rays to a ray in a complete non-compact Finsler manifold contain geodesic segments to upper level sets of Busemann functions. Moreover, we characterise the co-point set to a ray as the cut locus of such level sets. The structure theorem of the co-point set on a surface, namely that is a local tree, and other properties follow immediately from the known results about the cut locus. We point out that some of our findings, in special the relation of co-point set to the upper lever sets, are new even for Riemannian manifolds

Comparison of RDBMS, OODBMS and ORDBMS

The presentation of the similarities and differences between relational modeling of data and the object oriented modeling of data is of great importance both for data base designers and for users. By being well acquainted with the relational model and by noting the similarities and differences between the two approaches to data modeling, designers will be able to turn into account and to make use of the already acquired experience as an important basis for understanding and learning the methodology of designing object oriented databases. At the time if designers know the similarities and differences between these two approaches they have the possibility to convert a relational model into an object oriented model and inverselyRDBMS, OODBMS and ORDBMS comparatively

SOCIAL PERCEPTION OF THE EDUCATION SYSTEM REFORM. SURVEY CONDUCTED IN UPPER HIGH SCHOOLS OF BIHOR COUNTY

Between the elements which mark the global processes, we can include educational issues, the management of processes in pre-university education. Therefore, the synthetic approach to educational problems in Romania, studied in terms of the processes and the phenomena of social development, but also due to the need for submiting the pre-university Romanian educational process to the European Union requirements, appears to be current and important. This analysis focuses on the decentralization of education. This theme is a true significant of the stage and of the the changing potential of the management practice in the public area. Its actuality is also hard to contest under the conditions in which changes in this area have been slow compared to those of the other countries that joined the European Union (Hungary, Czech Republic, Poland), contradictory and inconsistent (Herczynski and Levitas, 2001: 1-2). The legislative changes, training facilities, as well as the constant institutional reorganization of pre-university education show the presence of an active interest in this matter. However, the real reform of university education still requires essential improvements. This study analyzes the social perception of performers in pre-university system, establishes positive and negative aspects of the reform in pre-university education, all from the perspective of teachers. The research was conducted between March 1st, 2011 and April 1st, 2011. During this time the questionnaire was applied and the data interpreted. The data obtained from the questionnaire interpretation were introduced into the SPSS program. For the analysis and interpretation of data we used SPSS 15.0. under Windows license. My investigation efforts were directed towards the impact of decentralization on the performers in pre-university education system and on their perception. The main purpose of the experimental study was to determine the essential perceptions of the performers involved in the decentralization process. Two general hypotheses were formulated: it is presumed that there is a negative perception concerning the reform in pre-university education, and it is also presumed that the reform in pre-university education does not coincide with a quality education, hypotheses confirmed at the end of the research.reform, education, pre-university, MECTS, perception.