TAXATION OF THE REAL ESTATE IN ROMANIA

MOROSAN Adrian , Lucian Blaga University of Sibiu

Abstract:
In Romania, the current way of taxation according to the stated destination of the building, in addition to being difficult, stimulates fraud. Any person or entity will be tempted to declare using the property for those types of activities taxed less. That’s why many political and administrative aspects regarding the taxation of the properties must be carefully considered as premises of a reform in the field.

Keywords: taxation of the real estate, Romania, history of the taxation of the real estate, the currently applicable tax system in Romania, a more manageable tax system in Romania

JEL Classification: H21

Volume: 68, Issue: 1

Pages: 217 - 223

Publication date: November, 2016

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/68115morosan.pdf

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