Reglementarea juridică a impozitelor şi a taxelor locale [Articol]

Abstract

This article is dedicated to the research of the taxation system on the local level from a theoretical, legislative, methodological, practical-applicative point of view. The objectives’ achievement is ensured by a comparative analysis of tax systems in the other countries, the survey of the judicial practice of the Supreme Court of Justice, the case study of the Chisinau Municipal Council’s decisions and of the effectiveness of the USAID program’s cooperation.