LOCUL ŞI ROLUL AUTORITĂŢILOR ADMINISTRAŢIEI PUBLICE LOCALE ÎN DOMENIUL FISCAL

Abstract

Taxation area can be divided into two basic sections: i) central (state) taxes, fees and ii) local taxes and fees. This division was due to the action of constitutional principles of public service decentralization and local autonomy. Given the competences in taxation of local public administration authorities, they can be divided into two categories: 1) The authorities which perform fiscal policy powers; 2) The authorities exercising tax administration prerogatives. Local Tax and Fees Collection Service within municipalities has an important role in this process.