APPRECIATION CONCERNING THE NOTION OF TAX ON TRANSPORT MEANS

Ec. Olivia-Elena Manole Ph.D Student
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Ec. Olivia-Elena Manole Ph.D Student: University of Craiova Faculty of Economics and Business Administration Craiova, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2010, vol. 1, issue 15, 66-71

Abstract: The continuous improvement of legislation concerning the assessment, control, retrace and collection of local taxes and rates represents a perpetual concern of the central government in order to avoid miscellaneous interpretations of the current legislation, to extend the tax base and to harmonize with the European Union guidelines. The enhancement of local taxes and rates collection as well as a highly management of efficient local expenditures are the major tasks of the local governments.

Keywords: the fiscal reform; the tax on transport means; the change on transport means; the fiscal certification; the European Union requirements (search for similar items in EconPapers)
JEL-codes: H21 H23 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2010:i:15:p:66-71

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