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Tax and Income Tax on Buildings- Income Source for Local Budgets

In: The 14th Economic International Conference: Strategies and Development Policies of Territories: International, Country, Region, City, Location Challenges | May 10-11, 2018 | Stefan cel Mare University of Suceava, Romania

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  • Cristinel ICHIM

    (Ph. d. Lecturer on „Ştefan cel Mare†University of Suceava)

Abstract

In this article, we propose the study of the place and role we play in the local budgets of Romania "Tax and income tax on buildings". In the first part of the paper I made a presentation of imposed tax and tax on buildings, placing a special emphasis on how to calculate this mandatory tax in the case of residential and non-residential buildings. The research continues with the quantitative analysis of the budget indicator "Income tax and tax on buildings" on the basis of the data available in the Statistical Yearbook of Romania and highlights the place occupied by such income within local public revenues in Romania. The analysis shows that the income tax and the tax on buildings occupy a very small share in the total local budget revenues (around 6%) which suggests that it is necessary to rethink the current building tax system that applies in our country.

Suggested Citation

  • Cristinel ICHIM, 2018. "Tax and Income Tax on Buildings- Income Source for Local Budgets," Book chapters-LUMEN Proceedings, in: Carmen NÄ‚STASE (ed.), The 14th Economic International Conference: Strategies and Development Policies of Territories: International, Country, Region, City, Location Challen, edition 1, volume 6, chapter 4, pages 28-39, Editura Lumen.
    • Handle: RePEc:lum:prchap:06-04
    DOI: https://doi.org/10.18662/lumproc.59
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    References listed on IDEAS

    as
    1. Cristinel Ichim, 2016. "Place And Role Of The Structural Funds In The Local Budget Revenues," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 294-299, June.
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    1. Cristinel Ichim, 2023. "Optimisation Of Establishing Revenues Of Local Budgets," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 11(2), pages 29-34, June.

    More about this item

    Keywords

    Own revenues; taxes; building; local budget; tax on building;
    All these keywords.

    JEL classification:

    • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights
    • F2 - International Economics - - International Factor Movements and International Business
    • F3 - International Economics - - International Finance
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations

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