THE EVOLUTION OF LEGISLATION REGARDING BUILDING TAX IN THE LAST TWO DECADES IN ROMANIA

Daniela Gheorghita MARIA (iftimov)
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Daniela Gheorghita MARIA (iftimov): University of Craiova Faculty of Economics and Business Administration Craiova, Romania

Annals of University of Craiova - Economic Sciences Series, 2020, vol. 1, issue 48, 105-114

Abstract: In the last twenty years, the legislation on setting the tax on the buildings of individual and legal taxpayers has changed 4 times by introducing at least one novelty each time, including the change in the taxable amount per square meter, the introduction of the correction coefficient, of the bonus applied if the payment is made in full until the end of March but also the introduction of the type of residential building and non-residential building.

Keywords: building tax; building tax; tax base; correction coefficient (search for similar items in EconPapers)
JEL-codes: H11 H21 H24 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:1:y:2020:i:48:p:105-114

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