THE TAX ON LEGAL PERSONS’ NON-RESIDENTIAL BUILDINGS BETWEEN THE TAX CODE AND REALITY. CASE STUDY

Mircea-Iosif Rus

FIAT IUSTITIA, 2019, vol. 13, issue 1, 284-289

Abstract: According to the legislation, the buildings, both residential and non-residential, owned by natural and/or legal persons are subject to tax and a part of those taxes provides a share of the budget of the Local Council within the taxation jurisdiction of which the respective buildings are located. The legislation, in this case, the Taxation Code, suffered important modifications in 2015 which came into force as of 2016 and stipulates that the taxation of buildings is to be done on the basis of a percentage share applied to the value of those buildings obtained subsequent to assessments made by the ANEVAR assessors. The percentage share is stipulated by a value interval and it is applied according to the resolutions of the Local Councils, and it may be higher or lower, in accordance with the economic, social, etc, interests of the respective communities. In our scientific approach we have made a comparison concerning the percentage share applied by the Mayors’ offices of the communities, cities and municipalities of the Cluj County and we have also related to their populations. At the same time, we performed a brief comparative study of the city of Cluj-Napoca and the surrounding localities considered “dormitories” of the city. A determining element in our scientific approach was that of the resources which may be generated locally by each Mayor’s Office to provide from own forces the budget or at least a value as great as possible of it.

Keywords: tax; non-residential buildings; Tax Code (search for similar items in EconPapers)
JEL-codes: K13 (search for similar items in EconPapers)
Date: 2019
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