The role and place of tax on means of transportation within local public budgets. The case of Suceava municipality

Ichim Cristinel, Morosan Gheorghe

Abstract


Through this paper we propose the study of the place and the role it has within the local budgets “tax on means of transport”. In the first part of the article we presented the basic theoretical aspects that relate to the technical elements of the tax on means of transport: subject of taxation, taxable possesions, calculation and payment of tax.

In the second part of the paper, we conducted a quantitative analysis of the amounts collected to the local budget of Suceava from the tax on the means of transport in the period 2016-2021 in order to highlight the place that these revenues share within the local public revenues.  Our scientific approach was based on the data from the annual execution accounts of the local budget of Suceava.  The research carried out in the second part of the Article shows that the tax on means of transport occupies a small share in the total revenues of local budgets, this leads us to consider that a rethinking of the current system of taxation in regard to means of transport established by the tax code in force is necessary.


Keywords


local budget, income tax, means of transport, share, financial resources, local revenues

References


Costaş, Fl., C., (2016), Drept fiscal, Universul Juridic Publishing house, Bucharest

Ichim, C., Tax and income tax on land-own financial resource of the local budgets, The USV Annals of Economics and Public Administration VOLUME 19, ISSUE 2 (30), 2019, pp. 168-174

Romanian Parliament, (2006), Law no. 227/2015 on Fiscal Code, published in The Official Monitor, no. 688 from September 10,2015, with amendments

Romanian Parliament, (2017), Law no. 1/2017 on removal of certain taxes and tarrifs, , as well as amending and supplementing certain normative published in The Official Monitor no. 15 from January 6, 2017

Romanian Goverment, (2013), GEO no. 9/2013 on environmental stamp for motor vehicles, published in The Official Monitor of Romania, I part, no. 119 from March 4, 2013, approved with amendments and additions by Law no. 37/2014, with amendments and additions

http://evp.primariasv.ro/dm_suceava/site.nsf/pagini/buget+local-000016E2


Full Text: PDF

Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.