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