Tax and Income Tax on Buildings- Income Source for Local Budgets

  • Cristinel ICHIM Ph. d. Lecturer on „Ştefan cel Mare” University of Suceava
Keywords: Own revenues; taxes; building; local budget; tax on building.


In this article, we propose the study of the place and role we play in the local budgets of Romania "Tax and income tax on buildings". In the first part of the paper I made a presentation of imposed tax and tax on buildings, placing a special emphasis on how to calculate this mandatory tax in the case of residential and non-residential buildings.

The research continues with the quantitative analysis of the budget indicator "Income tax and tax on buildings" on the basis of the data available in the Statistical Yearbook of Romania and highlights the place occupied by such income within local public revenues in Romania. The analysis shows that the income tax and the tax on buildings occupy a very small share in the total local budget revenues (around 6%) which suggests that it is necessary to rethink the current building tax system that applies in our country.


[1] Cigu E. Finanţe publice locale – rolul lor în întărirea autonomiei unităţilor administrativ-teritoriale, Tehnopress Publishing House: Iaşi; 2011.
[2] Ichim C. Place and role of the structural funds in the local budget revenues, Annals of the „Constantin Brâncuşi” University of Târgu Jiu, Economy Series, ISSN 2344-3685, ISSN-L 1844-7007, Issue 3/2016; 294-299
[3] Romanian Parliament. Law no. 273/2006 on public local finances, published in the Official Monitor , Part I, no. 618 from 18/07/2006; 2006.
[4] Romanian Parliament. Law no. 227/2015 on Fiscal Code published in The Official Monitor no. 688 from September 10, 2015, as amended; 2015.
[5] Romanian Statistical Yearbook 2008-2017.
How to Cite
ICHIM, C. (2018). Tax and Income Tax on Buildings- Income Source for Local Budgets. LUMEN Proceedings, 6(1), 28-39.