APPRECIATION CONCERNING THE NOTION OF TAX ON TRANSPORT MEANS
APPRECIATION CONCERNING THE NOTION OF TAX ON TRANSPORT MEANS
Author(s): Elena-Olivia ManoleSubject(s): Economy
Published by: Editura Universitaria Craiova
Keywords: the fiscal reform; the tax on transport means; the change on transport means; the fiscal certification; the European Union requirements
Summary/Abstract: The continuous improvement of legislation concerning the assessment, control, retrace and collection of local taxes and rates represents a perpetual concern of the central government in order to avoid miscellaneous interpretations of the current legislation, to extend the tax base and to harmonize with the European Union guidelines. The enhancement of local taxes and rates collection as well as a highly management of efficient local expenditures are the major tasks of the local governments.
Journal: Revista tinerilor economişti
- Issue Year: 2010
- Issue No: 15
- Page Range: 66-71
- Page Count: 6
- Language: English