IMPOZITUL PE CLĂDIRILE PERSOANELOR FIZICE
TAX ON BUILDINGS INDIVIDUALS
Author(s): Constantin CucoşSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: tax; building; built area; local budget
Summary/Abstract: The Government Ordinance no. 117/2010 brought a series of modifications to the Fiscal Code starting with 2011, referring to the local taxes and duties, mainly to the building tax owed by the physical persons in Romania. The most important modifications refer to the increase coefficient for the persons owning several buildings besides their residence, the compression of the four increase quotes to three, the augmentation of the minimum increase quote from 15% to 65% and of the maximum quote to 300%, as well as the application of this increase to any type of building that is the property of a physical person.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 21/2011
- Issue No: 2
- Page Range: 386-391
- Page Count: 6
- Language: Romanian