Central and Local Fiscal Jurisdiction in Romania: A Taxonomy of Property Taxation

The study ensures an inventory of Romanian taxation forms under the criteria of taxable object property. It uses a scale based on the components of property, usus, fructus and abusus, to catalogue all taxation forms regulated under the Romanian F...

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Bibliographic Details
Main Authors: Ioana Maria Costea, Despina-Martha Ilucă
Format: Article
Language:English
Published: University of Gdańsk 2024-11-01
Series:Financial Law Review
Online Access: https://ejournals.eu/en/journal/financial-law-review/article/central-and-local-fiscal-jurisdiction-in-romania-a-taxonomy-of-property-taxation
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