TAX AND INCOME TAX ON LAND-OWN FINANCIAL RESOURCE OF THE LOCAL BUDGETS
| Autor: | Cristinel ICHIM |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2019 |
| Předmět: | |
| Zdroj: | USV Annals of Economics and Public Administration, Vol 19, Iss 2(30), Pp 168-174 (2019) |
| Druh dokumentu: | article |
| ISSN: | 2285-3332 2344-3847 |
| Popis: | The revenues of the local budgets have a complex structure, and within it is of particular importance the own revenues as it reflects the ability of the local public administration authorities to cover the expenditures provided in the local budget without resorting to transfers from the state budget. As a result the growth of own revenue should form the main concern of local authorities. Within this article we propose to study the place and role which it has within local budgets in Romania „Tax and income tax on land”. In the first part of the research we presented the defining characteristics and the technical elements of this mandatory fiscal, highlighting the placement and method of calculating it. The research continues with the quantitative analysis of the budgetary indicator „Tax and income tax on land” based on the existing data in Romania's Statistical Yearbook and puts in highlight the place which these revenues within local financial resources in Romania. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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