IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/v11y2011i1p793-798.html
   My bibliography  Save this article

The Romanian Property Taxation System

Author

Listed:
  • Georgescu Maria - Andrada

    (National School of Political Studies and Public Administration)

  • Murgescu Dana Mihaela

    (National School of Political Studies and Public Administration)

Abstract

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
    as

    Download full text from publisher

    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumate2011p1.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    local taxation; property tax; area-based assessment; value-based assessment.;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:793-798. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.