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Local Taxes And Fees As A Source Of Income To The Local Budget

Author

Listed:
  • Isabela STANCEA

    (“Constantin Brancoveanu” University of Pitesti, Romania)

Abstract

Public administration in counties, towns, communes is organized and functions mainly, based on the principle of local autonomy; according to the law, local autonomy means the right and the effective capacity of the local public administration authorities to solve and manage public affairs on behalf of and in the interest of the local communities they represent.The local autonomy is only administrative and financial, being exercised on the basis and within the limits provided by the law and concerns the organization, functioning, competences and attributions, as well as the management of the resources, which, according to the law, belong to the commune, the city, the municipality or the county, as the case may be. Summing up, local taxes and taxes, the main source of revenue for the local budget is based on the financial component of local autonomy.

Suggested Citation

  • Isabela STANCEA, 2019. "Local Taxes And Fees As A Source Of Income To The Local Budget," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(3), pages 121-125.
    • Handle: RePEc:brc:brccej:v:4:y:2019:i:3:p:121-125
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    More about this item

    Keywords

    taxes; taxes; budget; financial; resources;
    All these keywords.

    JEL classification:

    • K00 - Law and Economics - - General - - - General (including Data Sources and Description)
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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