Local Taxes. Legal Regime

Rada Postolache ()
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Rada Postolache: Lecturer Dr., „Valahia” University of din Târgovişte, Faculty of Law and Social-Political Sciences

Jurnalul de Studii Juridice, 2012, vol. 1-2, issue 2, 235-246

Abstract: Local taxes have a distinct legal regime, which acquires particular features in respect to that attributed to fiscal incomes from the state budget, emerging, at least, from: different legal regulation; integration of taxes in the context of the distinct organization of public local finances and of financial local autonomy; distinct legal administration which derogates from common law. Both the features mentioned above and the types of local taxes constitute the object of the present analysis, which uses law as main instrument and which is aimed to determin their legal regime.

Keywords: local financial autonomy; establishment of taxes; administration of local taxes (search for similar items in EconPapers)
JEL-codes: A23 (search for similar items in EconPapers)
Date: 2012
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