IMPROVING LOCAL BUDGET REVENUES COLLECTION - CASE OF ROMANIA
IMPROVING LOCAL BUDGET REVENUES COLLECTION - CASE OF ROMANIA

Summary/Abstract: The present paper attempt to provide an analysis of the evolution of the collection rate of local budget revenues in Romania, considered as an expressive indicator of local fiscal effort, focusing on the causes of it was situated in the undesirable frequency (min. 100%) and especially during the crisis. We will use the background offered by literature and the official statically data for analysis offered by National Institute of Statistics, Ministry of Regional Development and Public Administration, Ministry of Public Finance, Court of Accounts and other national and international institutions. We estimate the analyses of the collection rate of local taxes to present various trends, depending on the type of territorial-administrative units/subdivisions, showing disparities regarding administrative capacity in terms of tax collection.

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