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The Evolution Of Legislation Regarding Building Tax In The Last Two Decades In Romania

Author

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  • Daniela Gheorghita MARIA (IFTIMOV)

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

Abstract

In the last twenty years, the legislation on setting the tax on the buildings of individual and legal taxpayers has changed 4 times by introducing at least one novelty each time, including the change in the taxable amount per square meter, the introduction of the correction coefficient, of the bonus applied if the payment is made in full until the end of March but also the introduction of the type of residential building and non-residential building.

Suggested Citation

  • Daniela Gheorghita MARIA (IFTIMOV), 2020. "The Evolution Of Legislation Regarding Building Tax In The Last Two Decades In Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(48), pages 105-114, August.
    • Handle: RePEc:aio:aucsse:v:1:y:2020:i:48:p:105-114
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    File URL: http://feaa.ucv.ro/AUCSSE/0048v1-010.pdf
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    More about this item

    Keywords

    building tax; building tax; tax base; correction coefficient;
    All these keywords.

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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