Sistemul de Taxe si Impozite Locale din Romania si Rolul Sau

Cuprins licenta Cum descarc?

CAPITOLUL 1 3
ROLUL IMPOZITELOR SI TAXELOR LOCALE IN ECONOMIILE CONTEMPORANE 3
1.1 Continutul economic si particularitatile impozitelor si taxelor locale 3
1.2 Clasificarea impozitelor si taxelor locale 6
1.3 Formele impozitelor si taxelor locale practicate in tarile UE 7
1.4 Rolul impozitelor si taxelor locale in economiile moderne 12
CAPITOLUL 2 16
COMPONENTELE SISTEMULUI DE IMPOZITE SI TAXE LOCALE IN ROMANIA 16
2.1 Principii asezate la baza practicarii impozitelor si taxelor locale 16
2.2 Cadrul reglementativ si institutional al practicarii impozitelor si taxelor locale 17
2.3 Analiza prelevarilor din impozitele si taxele locale 19
2.4 Elementele tehnice ale impozitelor si taxelor locale 25
2.4.1 Impozitul pe cladiri 26
2.4.2 Impozitul pe teren 28
2.4.3 Impozitul asupra mijloacelor de transport 29
2.4.4. Taxa pentru eliberarea certificatelor, avizelor si autorizatiilor 31
2.4.5. Taxa pentru folosirea mijloacelor de reclama si publicitate 31
2.4.6. Impozitul pe spectacole 32
2.4.7. Taxa hoteliera 33
2.4.8. Taxe speciale 33
2.4.9. Alte taxe locale 34
CAPITOLUL 3 35
ANALIZA PRELEVARILOR DIN IMPOZITE SI TAXE LOCALE LA BUGETUL MUNICIPIULUI ROMAN 35
3.1 Competente si raspunderi in asezarea si colectarea impozitelor si taxelor locale 35
3.2 Particularitati ale impozitelor si taxelor locale practicate in municipiul Roman 37
3.2.1 Impozitul pe cladiri 37
3.2.2 Impozitul pe teren 38
3.2.3 Impozitul pe mijloacele de transport 39
3.2.4 Taxa pentru eliberarea certificatelor, avizelor si a autorizatiilor 39
3.2.5 Taxa pentru eliberarea autorizatiilor pentru a desfasura o activitate economica sau alte autorizatii similare 40
3.2.6 Taxa pentru folosirea mijloacelor de reclama si publicitate 40
3.2.7 Impozitul pe spectacole 41
3.2.8 Alte taxe locale 41
3.3 Analiza prelevarilor din impozite si taxe locale si a impactului acestora 42
CONCLUZII SI PROPUNERI 51
BIBLIOGRAFIE 54


Extras din licenta Cum descarc?

CAPITOLUL 1
ROLUL IMPOZITELOR SI TAXELOR LOCALE IN ECONOMIILE CONTEMPORANE
1.1 Continutul economic si particularitatile impozitelor si taxelor locale
??ntru ?-s? ?ut?? ?x?r??t? fun?t??l? s? s?r??n?l?, ?rg?n?l? l???l? ?l? ?ut?r?? s? ?dm?n?str?t??? d? st?t ?u n?v??? d? ?num?t? r?surs? f?n?n???r?. ?m??z?t?l? s? t?x?l? l???l?, r??r?z?nt?t?v? ??ntru bug?t?l? un?tat?l?r ?dm?n?str?t?v-t?r?t?r??l? s? ??nst?tu?? ?? v?n?tur? ?r??r?? s? sunt f?l?s?t? ??ntru ? f?n?nt? ?h?ltu??l?l? ???st?r bug?t?. 
N?t?un?? d? ?m??z?t d?s?mn??za "principala forma a resurselor financiare publice constituita pe baza unor prelevari obligatorii de catre stat, a veniturilor si resurselor private in forma baneasca" . ?r?n urm?r?, ?m??z?tul ?st? ? ?bl?g?t?? ?dr?s?ta ???ul?t??? d? ?atr? st?t s? ??nsta in r?nunt?r?? un?? ?art? d?n v?n?tur?l? s?u ?v?r?? ?fl?ta in ??s?s?? ???ul?t??? in ?d??? ??dar?? st?tulu? ?u s???ul ?????r?r?? ?h?ltu??l?l?r ?ubl??? d?sfasur?t? d? ???st?. 
?m??z?t?l? l???l? r??r?z?nta ?r?n????l?l? r?surs? d? ??nst?tu?r? ? bug?t?l?r l???l? s? r??r?z?nta ?l?t? un?r sum? d? b?n? d? ?atr? ??rs??n?l? f?z??? s? jur?d??? ??r? d?t?n ?r??r??tat? s?u d?sfas??ra ??t?v?tat? ?r?f?t?b?l? ?? un ?num?t t?r?t?r?u. ?m??z?t?l? l???l? s? in??dr??za in sf?r? ?m??z?t?l?r d?r??t? s? sunt st?b?l?t? n?m?n?l in s?r??n? f???aru? ??ntr?bu?b?l, in??sandu-s? d?r??t d? l? sub???t?? ?m??z?tulu? s?u in sf?r? ?m??z?t?l?r ?nd?r??t?, in??sandu-s? ?r?n ?nt?rm?d?ul un?? t?rt? ??rs??n?. ?m??z?t?l? l???l? s? ?nst?tu?? s? s? ?dm?n?str??za d? ?atr? ?ut?r?tat?l? ?ubl??? l???l?.
?? s? ?m??z?t?l?, t?x?l? sunt ?nst?tu?t? ?r?n l?g?, ?u ??r??t?r ?bl?g?t?r?u s? d?f?n?t?v, d?r ?u ?num?t? ?b???t?v? s? sunt ?lat?t? d? ?atr? ??ntr?bu?b?l? in s???ur? ?r???s?.
T?x?l? r??r?z?nta "suma platita de o persoana fizica sau juridica, de regula pentru serviciile prestate acestuia de catre o unitate economica ori o institutie publica". T?x?l? r??r?z?nta ? ?l?ta in b?n?, ?nd?v?du?la, d?f?n?t?va s? n?r?mburs?b?la, ??r st?tul s?u ? un?t?t? ?r?v?ta ?ut?r?z?ta ?r? ?bl?g?t?? d? ? ?f?r? un ??h?v?l?nt d?r??t s? ?m?d??t, ?um ?r f? ?f?r?r?? d? bunur? s? s?rv???? ?ubl???, ??ntr?bu?b?l?l?r.
T?x?l? l???l? "presupun perceperea unor sume de bani ce au ca destinatie asigurarea functionarii unor servicii publice locale create in interesul persoanelor fizice si juridice" . ??ntru ???st t?? d? ?r?l?var? s? ?nd?v?du?l?z??za ? ??r??t?r?st??a n??r?z?nta l? n?v?lul ?m??z?t?l?r s? ?num? ??ntr??r?st?t?? d?r??ta f?ta d? sum? ??r? s? in??s??za d? l? ??rs??n?l? f?z??? s?u jur?d??? in ??uza. ??t?v?tat?l? ?r?st?t? d? ?nst?tut??l? ?ubl??? ?u dr??t ??st ???st? t?x?, insa sum? ?lat?ta nu ?st? ??h?v?l?nta ?u s?rv????l? ?r?st?t?. D? ?????, sum?l? ?lat?t? ?? t?x? sunt ?s?m?l?t? ?m??z?t?l?r, intru?at ??? m?? m?r? ??rt? d?ntr? ???st?? ?u ??r??t?r d? tr?nsf?r fara ??h?v?l?nta l? d?s??z?t?? st?tulu?.
???? ?? l? ?st? s????f?? t?x?l?r s? ?m??z?t?l?r l???l? s? ??ntur??za in t?hn???l? d? ?s?z?r? s? ??r????r?, m?? inta?, ?r?n ?num?t? ??r??t?r?st???. In ?r?mul rand, in ?r?? l?r d? ?dr?s?r? s? ?n??d?nta ?ntra ??ntr?bu?b?l?? ?fl?t? in ??r?m?trul l???l?tat??, ??r bunur?l? ?m??z?b?l? ?r? t?x?b?l? sunt s?tu?t? in un?tat?l? ?dm?n?str?t?v-t?r?t?r??l?. ? ?lta ??r??t?r?st??a s? r?f?ra l? f??tul ?a ?m??z?t?l? s? t?x?l? l???l? r??r?z?nta ?nstrum?nt? d? m?n?f?st?r? ? ?ut?n?m??? l???l? s? d? ?s?m?n??, ?r?su?un f?n?nt?r?? ?h?ltu??l?l?r ?ubl??? d?n bug?t?l? l???l?. 
??ntr?bu?b?l? d? ?m??z?t? s? t?x? l???l? ??t f? ?tat ??rs??n? f?z??? ??r? d?sfas??ra ??t?v?tat? ???n?m??? ?? b?z? l?b?r?? ?n?t??t?v? ?r? ?x?r??ta in m?d ?nd?v?du?l s?u ?r?n ?s????r? ?r??? ?r?f?s?? l?b?r, ?at s? ??rs??n? jur?d???, r?s???t?v ?nt?tat? r??r?z?nt?t? d? ??rs??n? f?z??? inr?g?str?t? l?g?l, ?? ?u ??tr?m?n?u d?st?n?t, in s???ul d?sfasurar?? un?? ??t?v?tat?.
In ???n?? un?r ?ut?r?, "la constituirea fondurilor publice locale participa cu resurse toate sectoarele sociale: public, privat, cooperatist, mixt, precum si populatia in proportii diferite in raport cu capacitatea lor financiara" . In ???st ?r???s ?l m?b?l?zar?? r?surs?l?r, s? ?tr?g? l? bug?t?l? l???l? ? ?num?ta ??rt? d?n ??umular?l? ban?st? r??l?z?t? in ???n?m?? l???la l? un?tat?l? ???n?m??? s? d?n ?m??z?t? s? t?x? d? l? ???ul?t??. 
?nf?rm?t??l? r?f?r?t??r? l? ?m??z?t?l? s? t?x?l? l???l? sunt d? ?nt?r?s ?ubl??, ??r ?ut?r?tat?l? ?dm?n?str?t??? ?ubl??? l???l? ?u ?bl?g?t?? d? ? ?s?gur? ????sul l?b?r s? n?ingrad?t l? ???st??.
?m??z?t?l? s? t?x?l? l???l? s? ?s??mana ?u ??l? g?n?r?l? ?r?n ??r??t?rul ?bl?g?t?r?u, ??r??t?rul d?f?n?t?v s? ?r?n l??s? ??ntr??r?st?t??? in v?d?r?? s?t?sf???r?? un?r ??r?nt? s????l-?ultur?l?, ???n?m??? s? ? furn?zar?? un?r s?rv???? ?ubl???. R?f?r?t?r l? ??r??t?rul ?bl?g?t?r?u ?l t?x?l?r s? ?m??z?t?l?r l???l? ???t? f? nu?nt?t f??tul ?a f?rt? ???r??t?va ???rt?n? un?? ?ut?r?tat? l???l?.
?r?n????l?l? ?nt?rr?l?t?? s? m?n?f?sta intr? f?n?nt?l? ?ubl??? l???l? s? f?n?nt?l? ?dm?nstr?t??? ??ntr?l? d? st?t d???r??? ?ut?r?tat?l? ?dm?n?str?t??? ?ubl??? l???l? l? ??r? v?n?tur?l? d?n t?x? s? ?m??z?t? nu ?????ra ?h?ltu??l?l? ?r?vazut? in bug?tul ?r??r?u b?n?f????za d? ??t? d?f?l??t? d?n TV? s? d? tr?nsf?rur?. F?rm?l? ?r?v?t? ?lat?s? ?m??z?t ?? ?lad?r?, ?m??z?t ?? t?r?nur? s? t?x? l???l? ??ntru s?rv????l? ?ubl??? d? ??r? b?n?f????za. F?rm?l? ?u ????t?l d? st?t s? r?g??l? ?ut?n?m? ?lat?s? ?m??z?t ?? ?r?f?t l? bug?t?l? un?tat?l?r ?dm?n?str?t?v- t?r?t?r??l?.


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