LOCAL TAXES AND DUTIES OF THE MUNICIPALITY OF OȘORHEI

Malina Andreea Buda, George Dumitru Buda, Rebeca Narcisa Coste, Ramona Vasilica Bacter, Olivia Paula Tirpe

Abstract


Abstract: Taxes are the most important financial source of the state, and the oldest. Taxes are a government levy part of the income or wealth of natural or legal persons in order to cover public expenditure. This levy is compulsory, non-refundable and without any consideration from the state. The tax rates differ in several respects, the main one being that the state must provide a direct and immediate service to the taxpayer. The case study of the paper is the method of determining taxes, their classification, their amount and their weighting in the revenues of the Territorial Administrative Unit OȘORHEI. 


Keywords


Local taxes; duties; Territorial administrative

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References


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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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