LOCAL IMPORT LOADING CRITERIA
Journal Title: Legea și viața - Year 2018, Vol 1, Issue 7
Abstract
Real estate taxation is a fairly discussed topic lately, taking into account the fact that a year ago a new tax was imposed on the taxation of buildings, taking into account certain conditions. Namely, in order to avoid double taxation talks, we have proposed a detailed analysis of the conditions for the application of real estate tax, which, unlike wealth tax, is a tax with a local application, without making any difference to their value. An important role in the application of real estate tax belongs to the local government to which the right to apply the quota belongs. The financial means obtained from this taxation add to the local budget revenues and the wider knowledge of the application criteria would result in avoiding financial or appli- cation errors on both sides of this tax report.
Authors and Affiliations
Lilia Gulca
Keywords
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