Taxele locale. Regimul Juridic
Local Taxes. Legal Regime

Summary/Abstract: Local taxes have a distinct legal regime, which acquires particular features in respect to that attributed to fiscal incomes from the state budget, emerging, at least, from: different legal regulation; integration of taxes in the context of the distinct organization of public local finances and of financial local autonomy; distinct legal administration which derogates from common law. Both the features mentioned above and the types of local taxes constitute the object of the present analysis, which uses law as main instrument and which is aimed to determin their legal regime

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