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Taxation Of The Real Estate In Romania

Author

Listed:
  • Adrian MOROSAN

    (Lucian Blaga University of Sibiu)

Abstract

In Romania, the current way of taxation according to the stated destination of the building, in addition to being difficult, stimulates fraud. Any person or entity will be tempted to declare using the property for those types of activities taxed less. That's why many political and administrative aspects regarding the taxation of the properties must be carefully considered as premises of a reform in the field.

Suggested Citation

  • Adrian MOROSAN, 2016. "Taxation Of The Real Estate In Romania," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 68(1), pages 217-223, November.
    • Handle: RePEc:blg:reveco:v:68:y:2016:i:1:p:217-223
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    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/68115morosan.pdf
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    More about this item

    Keywords

    taxation of the real estate; Romania; history of the taxation of the real estate; the currently applicable tax system in Romania; a more manageable tax system in Romania;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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