General Considerations Regarding the Proper Nonapplication of Legislative Aspects Concerning Local Taxation

The starting point of the paper is the concept of local, functional, strong and real autonomy, through which is guaranteed a good administration and which thereby, implies the achievement of a financial autonomy at the level of administrative-territorial unit (by financial autonomy meaning all the resources necessary for the financing of local activities). For the achievement of this real local autonomy, an important objective is to provide sufficient financial resources and proportionate to the competences and responsibilities of the local and county councils. Practically, the rights that support, according to the law, the autonomy of local public finances are: the right to sufficient financial resources; the competence of local authorities to determine the levels of local taxes and fees; the adaptability of financial resources according to the real evolution of expenditure programmed within local budgets; access of local collectivities to national and international capital markets; the protection of weaker local communities from a financial point of view, through fair allocations.