Minimum flat tax
The minimum flat tax was repealed by the Romanian government as of October 1, 2010.
It is probable that a minimum flat tax could be reinstated in Romania for the new year (2014), but only for the sectors which are more prone to tax evasion such as bars, restaurants, hair salons, car mechanics and so on.
The minimum flat tax was originally instated in Romanian tax law on May 1, 2009 to generate supplementary tax receipts and to allow the Romanian government to face the financial crisis. It was repealed in 2010 as it was found to be counterproductive.