THE ROLE AND PLACE OF TAX ON MEANS OF TRANSPORTATION WITHIN LOCAL PUBLIC BUDGETS. THE CASE OF SUCEAVA MUNICIPALITY
THE ROLE AND PLACE OF TAX ON MEANS OF TRANSPORTATION WITHIN LOCAL PUBLIC BUDGETS. THE CASE OF SUCEAVA MUNICIPALITY

Summary/Abstract: Through this paper we propose the study of the place and the role it has within the local budgets “tax on means of transport”. In the first part of the article we presented the basic theoretical aspects that relate to the technical elements of the tax on means of transport: subject of taxation, taxable possesions, calculation and payment of tax. In the second part of the paper, we conducted a quantitative analysis of the amounts collected to the local budget of Suceava from the tax on the means of transport in the period 2016-2021 in order to highlight the place that these revenues share within the local public revenues. Our scientific approach was based on the data from the annual execution accounts of the local budget of Suceava. The research carried out in the second part of the Article shows that the tax on means of transport occupies a small share in the total revenues of local budgets, this leads us to consider that a rethinking of the current system of taxation in regard to means of transport established by the tax code in force is necessary.

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