Politica fiscală privind taxele locale. Cazul mun. Chişinău [Articol]

Abstract

The respective article presents approaches to fiscal matters with reference to: the conceptual evolution of tax policy and the principles of fiscal policy, the regulatory framework governing taxation at the local level, the procedural and decision – making aspects of local tax establishment, as well as specific tangential aspects concerning the municipality of Chișinău in relation to certain categories of taxes and their applicability within the administrative-territorial unit. It aims to clarify key aspects of the influence and contribution of local taxes in strengthening the local budget and in ensuring a more equitable distribution of expenditures for public services provided to residents/consumers of services offered by local public authorities.