Study of Collecting Local Taxes and Debts in Romania and Determining Factors

摘要

This article aims to highlight the importance of local taxes and debts at a national level, analyzing the value and amount for the period between 2013 and 2016. The Romanian taxes and debts system reveals a weak collection system, an inefficient administration and excessive bureaucracy, a relatively reduced taxable amount with many exceptions and legal tax deductions. In order to maximize public income and an efficient administration system, local public authorities must have as legal grounds norms which clearly state the manner of deciding, collecting and managing local public resources, without any ambiguity or confusion in interpreting them, but also avoiding weak links within legislation. Procedure manuals would also help to exclude procedural differences on income management between the local authorities.