Imposition on Real Estate Property under the Conditions of Administrative-Territorial Decentrelization and of the Increase of Financial Self-Government of Local Communities
AbstractIn all the countries with a consolidated and developed democracy from the economic point of view, a major part of public affairs are assigned in the administrative-financial and regulatory responsibility of local authorities. Similar to other states, in Romania this process of decentralization, due to its inter-sector characteristic, is also of a distinctive complexity, imposing clear and efficient regulations, together with the implementation of a performant management at the level of all the involved actors, including that of the recipients. The fulfillment of this process supposes at the same time a financial support in accordance with the assigned responsibilities. The article presents several practical consolidation modalities of the financial resources of the local communities obtained from own incomes. Thus, the realization of a corresponding equilibrium between the tasks transferred from the central level and the real financing possibilities existent at the local level, is considered.
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Bibliographic InfoArticle provided by University of Petrosani, Romania in its journal Annals of the University of Petrosani - Economics.
Volume (Year): 11 (2011)
Issue (Month): 3 ()
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Web page: http://www.upet.ro/
local autonomy; administrative autonomy; financial autonomy; private property tax; tax fairness; tax base;
Find related papers by JEL classification:
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- G39 - Financial Economics - - Corporate Finance and Governance - - - Other
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
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