Fiscal decentralization in Romania – present state and perspectives
Fiscal decentralization in Romania – present state and perspectives
Author(s): Marius Sorin Dincă, Gheorghiţă DincăSubject(s): National Economy, Transformation Period (1990 - 2010), Fiscal Politics / Budgeting
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: decentralization; fiscal decentralization; territorial administrative reform; local budget; direct taxes; indirect taxes;
Summary/Abstract: The decentralization should transfer some attributions and services to the local level. In return, that implies that the local community should be awarded directly either a quota out of all the taxes that are collected from its fiscal territory or the entire amount of some taxes. One solution could be that the direct income taxes should be withhold at the local level whereas the indirect taxes should go to the general public Romanian budget for the overall needs of the country.
Journal: Analele Ştiinţifice ale Universităţii »Alexandru Ioan Cuza« din Iaşi. Ştiinţe economice
- Issue Year: 56/2009
- Issue No: 1
- Page Range: 103-116
- Page Count: 14
- Language: English