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Central and Local Fiscal Jurisdiction in Romania: A Taxonomy of Property Taxation

Publication date: 07.11.2024

Financial Law Review, 2024, Issue 34 (2)/2024,

https://doi.org/10.4467/22996834FLR.24.010.20615

Authors

,
Ioana Maria Costea
Faculty of Law, Alexandru Ioan Cuza University of Iasi, “Alexandru Ioan Cuza” University of Iași
, Romania
All publications →
Despina-Martha Ilucă
Faculty of Law, Alexandru Ioan Cuza University of Iasi, “Alexandru Ioan Cuza” University of Iași
, Romania
All publications →

Titles

Central and Local Fiscal Jurisdiction in Romania: A Taxonomy of Property Taxation

Abstract

The study ensures an inventory of Romanian taxation forms under the criteria of taxable object property. It uses a scale based on the components of property, usus, fructus and abusus, to catalogue all taxation forms regulated under the Romanian Fiscal Code. A secondary criterion extracted from legal provisions is the subject of taxation. Furtherly, the study corelates this inventory with the destination of the revenue, hence the financed budget. It shows that some taxes have a more holistic approach on property as part of an activity flow, while others target property directly. To assess these contents, the study implies answering a quartet of questions: “who?”, “what for?”, “what from?”, “how much?”. The explicit responses allow us to identify the subject of the tax; the chargeable act or fact; the taxable base and rate of each tax. This common base is further transferred in a budgetary key and measured as to the contributory force to central and local budgets. The normative budget factor of distributing revenues from central to local authorities is also illustrated.

References

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Law no. 227/2015 – Romanian Fiscal Code (first published in the Official Journal of Romania no. 688 of 10 September, 2015, as subsequently amended).

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Information

Information: Financial Law Review, 2024, Issue 34 (2)/2024,

Article type: Original article

Authors

Faculty of Law, Alexandru Ioan Cuza University of Iasi, “Alexandru Ioan Cuza” University of Iași
Romania

Faculty of Law, Alexandru Ioan Cuza University of Iasi, “Alexandru Ioan Cuza” University of Iași
Romania

Published at: 07.11.2024

Received at: 04.04.2024

Accepted at: 05.11.2024

Article status: Open

Licence: CC BY-NC-ND  licence icon

Percentage share of authors:

Ioana Maria Costea (Author) - 50%
Despina-Martha Ilucă (Author) - 50%

Information about author:

Professor Ioana Maria Costea, PhD, Department of Public Law, Faculty of Law, Alexandru Ioan Cuza University of Iasi, Romania, specializing in financial law, author and co-author of numerous studies on tax law, budgetary law, tax evasion and tax fraud, tax audit, European tax law. Contact email: ioana.costea@uaic.ro.

Assistant Professor Despina-Martha Ilucă, PhD, Department of Public Law, Faculty of Law, Alexandru Ioan Cuza University of Iasi, Romania, specializing in financial law, co-author of several studies on tax law and budgetary law. Contact email: despina.iluca@uaic.ro.

Classification number:

JEL Classification System:

Property Law (K11)
Civil Law, Common Law (K15)
Real Estate Law (K25)
Business and Securities Law (K22)
Tax Law (K34)

Article corrections:

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Publication languages:

English