Changes in Building Tax Legislation in Romaniaover the Past Twenty Years

Over the last twenty years, the Romanian legislative framework governing building taxes for both individuals and legal entities has been amended on four separate occasions.Each change introduced a new element, such as updates to the taxable amount per square meter, the implementation of a correction coefficient, a discount for full payment by the end of March, and the classification of buildings into residential and non-residential categories.

Publication Details

Journal
Ovidius University Annals Economic Sciences Series
Published
2025-08-31
DOI
https://doi.org/10.61801/ouaess.2025.1.24
Primary Topic
Economic and Fiscal Studies
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Changes in Building Tax Legislation in Romaniaover the Past Twenty Years

Ovidius University Annals Economic Sciences Series
Economic and Fiscal Studies
article

Changes in Building Tax Legislation in Romaniaover the Past Twenty Years

article en

Abstract

Over the last twenty years, the Romanian legislative framework governing building taxes for both individuals and legal entities has been amended on four separate occasions.Each change introduced a new element, such as updates to the taxable amount per square meter, the implementation of a correction coefficient, a discount for full payment by the end of March, and the classification of buildings into residential and non-residential categories.

Ovidius University Annals Economic Sciences SeriesVol. 25(1)
Openalex Percentile: Top 36%
Economic and Fiscal Studies
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.

Changes in Building Tax Legislation in Romaniaover the Past Twenty Years · Ovidius University Annals Economic Sciences Series (2025) | TGRS Research Map | TGRS