The Development of a Geospatial Database Regarding the Calculation of Land Taxes and Duty System Cover Image

The Development of a Geospatial Database Regarding the Calculation of Land Taxes and Duty System
The Development of a Geospatial Database Regarding the Calculation of Land Taxes and Duty System

Author(s): Cosmina Mariana Cîmpean
Subject(s): Applied Geography, Geomatics, Maps / Cartography
Published by: Editura Aeternitas
Keywords: system of taxes and fees; surface; real estate; topology; geodatabase;

Summary/Abstract: Any property owner in Romania have to pay an annual tax for it but also exemptions are applied depending on title deed specifications and other special circumstances. Current Romanian tax and duty system was influenced by adhesion to European Union. For our country to be able to adhere to EU a change to fiscal Code was necessary to comply with other state members. Aim in Romania is to improve the capacity of revenue collections for state budget in the shortest period of time to fulfill priorities without influencing the public finance system in the medium and long term, so that the Romanian state can manage risks or unforeseen situations. Specialized programs are currently implemented in Romania to support with automatic tax and duties calculations for ongoing and previous years. Debiting can be done through notification and automated invoicing to taxpayer or documents can be issued automatically according to the legal forms.

  • Issue Year: 2022
  • Issue No: 32
  • Page Range: 103-110
  • Page Count: 8
  • Language: English