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Local Taxes As An Indicator Of Self-Government And Decentralisation

Author

Listed:
  • COZMA ION

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA)

  • TIRAU ADRIAN

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA)

  • PUSCAS SORINA ANCUTA

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA)

Abstract

Local autonomy and decentralization are two important aspects to ensure a high degree of sustainability, and performance in local public administration. Taking into account this prerogative, the importance of the topic is based on a systematic analysis of quantitative level of the local administrations' attributions, and the organization of local administration in the Republic of Moldova, in comparison with OECD countries, of their economic capacity from the perspective of the oldest tax - property tax. Following the analysis we will draw conclusions on the current situation of decentralization and local autonomy, legal framework and administrative organization in OECD countries.

Suggested Citation

  • Cozma Ion & Tirau Adrian & Puscas Sorina Ancuta, 2022. "Local Taxes As An Indicator Of Self-Government And Decentralisation," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 5, pages 73-79, October.
    • Handle: RePEc:cbu:jrnlec:y:2022:v:5:p:73-79
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