THEORETICAL CONSIDERATIONS ON THE ISSUES AND GENERAL VALID RULES FOR LOCAL TAXES AND FEES ACCORDING TO TITLE IX OF THE FISCAL CODE AND POINTS FROM METHODOLOGICAL NORMS OF APPLIANCE THE FISCAL CODE TITLE IX: DEFINITIONS

Boa Moisin Anton-Florin and Popescu Luigi
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Boa Moisin Anton-Florin: University of Pitesti, Faculty of Economic Sciences
Popescu Luigi: University of Pitesti, Faculty of Economic Sciences

Annals of Faculty of Economics, 2012, vol. 1, issue 1, 655-660

Abstract: To operate in complex and real problems of determining the amount of local taxes, specialized inspectors from local administration sservices, but also the taxpayers, must have regard to a number of issues and general rules apply across the spectrum, in general, of local taxes. Based legal matter in this issue of principle is found in the Romanian Fiscal Code, Title IX and points from the Methodological Norms of the Fiscal Code, refering of Title IX. Trying a systematization of issues of local taxes through the Fiscal Code provisions, Title IX and its implementing Norms, we concluded that the issues and generally applicable rules for local taxes are found, scattered, over different articles of Title IX and during various points of the Methodological Norms of application of the Fiscal Code provisions relating to Title IX. In the analysis we did, we concluded that the issues and general rules applicable for local taxes are grouped into three categories namely: a first group, comprising mainly with issues and rules theory, including here a series of definitions, principles underlying the establishment of local taxes and special to their calculation, as they result from the comparative analysis of art.247 Fiscal Code Section 1-10, 14 and 15 of the Norms of Fiscal Code, the provisions of Title IX. A second category of issues and generally pplicable rules applicable for local taxes is considering issues related primarily to the role of - specificly local - in the domain of local taxes, and in the third category of issues and rules generally valid applicable are the local taxes relate to budgetary nature. Throughouth this article, we detail aspects of the first category, the related issues and general rules applicable for local taxes, mainly theoretical, and for this category, we will insist on clarifying the definitions given in Article 247 Fiscal Code and the contents of paragraphs 1-10, 14 and 15 of the Methodological Norms of the Fiscal Code provisions relating to Title IX.

Keywords: fiscal code; local taxes; local fees; Romania (search for similar items in EconPapers)
JEL-codes: H2 H3 (search for similar items in EconPapers)
Date: 2012
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