LOCAL TAXES AS AN INDICATOR OF SELF-GOVERNMENT AND DECENTRALISATION

Cozma Ion, Tirau Adrian and Puscas Sorina Ancuta
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Cozma Ion: 1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA
Tirau Adrian: 1 DECEMBRIE 1918 UNIVERSITY OF ALBA
Puscas Sorina Ancuta: 1 DECEMBRIE 1918 UNIVERSITY OF ALBA

Annals - Economy Series, 2022, vol. 5, 73-79

Abstract: Local autonomy and decentralization are two important aspects to ensure a high degree of sustainability, and performance in local public administration. Taking into account this prerogative, the importance of the topic is based on a systematic analysis of quantitative level of the local administrations' attributions, and the organization of local administration in the Republic of Moldova, in comparison with OECD countries, of their economic capacity from the perspective of the oldest tax - property tax. Following the analysis we will draw conclusions on the current situation of decentralization and local autonomy, legal framework and administrative organization in OECD countries.

Keywords: Sustainability; administrative autonomy; financial capacity; property tax; organisation of local government. (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2022:v:5:p:73-79

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