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Fiscal Policies Regarding Local Taxes and Fees

Author

Listed:
  • Iuliana Cenar

    (“1 Decembrie 1918” University of Alba Iulia, Romania)

Abstract

The economic and financial indicators are considered essential in assessing financial performance of the territorial administrative units and not only. However, they depend on a number of well-managed factors that extend their ascertaining character with the possibility of positively influencing the results. Among these factors, we decided to tackle fiscal policies regarding local taxes and fees, as choice margins available to local public authorities to improve their capacity to respond to citizens’ needs by properly financing public services that were provided and by sustaining financial autonomy locally, even if these sources cover to a small extent the need for financial resources locally.

Suggested Citation

  • Iuliana Cenar, 2018. "Fiscal Policies Regarding Local Taxes and Fees," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 18(1), pages 25-34.
    • Handle: RePEc:pet:annals:v:18:y:2018:i:1:p:25-34
    as

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    References listed on IDEAS

    as
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    4. Mihaela Brînduşa TUDOSE, 2013. "The analysis of the financial performance of local authorities in the context of budgetary constraints," Management & Marketing, Economic Publishing House, vol. 8(3), Autumn.
    5. Pintea Mirela-Oana & Achim Sorin Adrian & Lacatus Viorel, 2013. "Transparency Of Local Budgets In The North-West Region Of Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 931-941, July.
    6. Gheorghe Matei & Olivia Manole, 2012. "Imbalances in Financial Autonomy at Different Level of Local Government in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(4), pages 137-146.
    7. Maria Letitia Andronic (Bratulescu), 2016. "The Degree of Autonomy of the Romanian Local Public Expenditures," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 12(2), pages 146-160, April.
    8. Eugen DOGARIU, 2010. "Study on the Local Financial Self-government in Romania," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 6(6(547)), pages 105-114, June.
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    More about this item

    Keywords

    territorial administrative units; fiscal policies; local taxes and fees; management;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E64 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Incomes Policy; Price Policy
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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