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Local Taxes. Legal Regime

Author

Listed:
  • Rada POSTOLACHE

    (Lecturer Dr., „Valahia” University of din Târgovişte, Faculty of Law and Social-Political Sciences)

Abstract

Local taxes have a distinct legal regime, which acquires particular features in respect to that attributed to fiscal incomes from the state budget, emerging, at least, from: different legal regulation; integration of taxes in the context of the distinct organization of public local finances and of financial local autonomy; distinct legal administration which derogates from common law. Both the features mentioned above and the types of local taxes constitute the object of the present analysis, which uses law as main instrument and which is aimed to determin their legal regime.

Suggested Citation

  • Rada POSTOLACHE, 2012. "Local Taxes. Legal Regime," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, vol. 1(2), pages 235-246, July.
  • Handle: RePEc:lum:rev4rl:v:1-2:y:2012:i:2:p:235-246
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    More about this item

    Keywords

    local financial autonomy; establishment of taxes; administration of local taxes;
    All these keywords.

    JEL classification:

    • A23 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Graduate

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