Fiscal decentralization in Romania – present state and perspectives

Marius Sorin Dinca () and Gheorghita Dinca ()
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Gheorghita Dinca: Faculty of Economic Sciences, Transilvania University of Brasov

Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), 2009, vol. 56, 103-116

Abstract: The decentralization should transfer some attributions and services to the local level. In return, that implies that the local community should be awarded directly either a quota out of all the taxes that are collected from its fiscal territory or the entire amount of some taxes. One solution could be that the direct income taxes should be withhold at the local level whereas the indirect taxes should go to the general public Romanian budget for the overall needs of the country.

Keywords: decentralization; fiscal decentralization; territorial administrative reform; local budget; direct taxes; indirect taxes (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:aic:journl:y:2009:v:56:p:103-116

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