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The Romanian Property Taxation System


  • Georgescu Maria - Andrada

    () (National School of Political Studies and Public Administration)

  • Murgescu Dana Mihaela

    () (National School of Political Studies and Public Administration)


As the economic climate changes towards increased competitiveness within the public sector, the local public administration needs to identify its possible sources of own revenues and to decide on the best manner of collecting these revenues. In the present paper, the authors critically analyze the taxation system employed nowadays in Romania, focusing on the tax on property. A brief empirical research is conducted, illustrating the evolution of the tax property shares in the national GDP, on the one hand, and in the local government own revenues, on the other hand. The last part of the paper is reserved for the comparative analysis of the methodologies used in establishing the level of the property tax, debating with respect to the best methodology to be employed, concluding in favour of the value-based assessment.

Suggested Citation

  • Georgescu Maria - Andrada & Murgescu Dana Mihaela, 2011. "The Romanian Property Taxation System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 793-798, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:793-798

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    More about this item


    local taxation; property tax; area-based assessment; value-based assessment.;

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue


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