IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxiiy2012i12p1273-1276.html
   My bibliography  Save this article

Results of Analysis of Some Theoretical Aspects of Title IX of the Fiscal Code and Points from Methodological Norms of Appliance the Fiscal Code Title IX: Principles for Establishing Local Taxes and Fees, Particularities of Their Calculation

Author

Listed:
  • Anton-Florin Boþa Moisin

    (University of Piteºti, Faculty of Economic Studies)

Abstract

A content analysis undertaken on Title IX: "Local Taxes" in the Romanian Fiscal Code and on those points of Methodological Norms of Fiscal Code relating to Title IX, entitles us to conclude that there are a number of issues and rules generally valid all applicable for local taxes. These issues generally valid rules aren’t grouped in a compact, unitary content of the law, they are scattered in several articles of Title IX and during various points of the Methodological Norms of Fiscal Code provisions to Title IX. This is the motivation of our analysis, analysis from which we identified three categories of issues and general rules - valid applicable for taxes and fees, as follows: the first category, including points and rules mainly with theory; a second category of issues and rules about the main role of authorities, especially local ones, in local taxes; a third category of issues and general rules - valid applicable for local taxes which is related to budgetary nature.

Suggested Citation

  • Anton-Florin Boþa Moisin, 2012. "Results of Analysis of Some Theoretical Aspects of Title IX of the Fiscal Code and Points from Methodological Norms of Appliance the Fiscal Code Title IX: Principles for Establishing Local Taxes and F," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1273-1276, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1273-1276
    as

    Download full text from publisher

    File URL: http://stec.univ-ovidius.ro/html/anale/ENG/cuprins%20rezumate/volum2012p1.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    fiscal code; local taxes; local fees; Romania.;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents

    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:xii:y:2012:i:12:p:1273-1276. 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.