Consideraţii privind sistemul impozitelor locale
Consideration on System of Local Taxation

Summary/Abstract: A functional, strong and real local autonomy implies the achievement of financial autonomy at the level of administrative-territorial unit (by financial autonomy meaning the total resources needed to finance local activities).Among the forms of financing at local level, we mention the system of local taxes and fees, considered to be a major source of financing of local public needs.In order to achieve a real local autonomy, an important objective is to provide sufficient financial resources and proportionate to the competences and responsibilities of the local and county councils.

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