Applicabile Tariffs and Evolution over the Years of the Sanitation Tax for the Public Sanitation Service in Stroiești
DOI:
https://doi.org/10.18662/eljpa/10.1/194Keywords:
Public sanitation service, sanitation tax, quality indicators, decentralizationAbstract
In this article, we propose to study the tariffs applicable to the sanitation tax of this public service in Stroiești commune, by categories of individuals, natural and legal, who have the duty to pay this tax, and finally, the presentation of the evolution of the revenues collected from this tax (in the interval 2017-2023), the data being found from an accounting point of view in the category of other revenues from the provision of services and other activities in the budget. The sanitation tax may vary from one locality to another depending on the local policies applied, and the calculation of this tax can be done in various ways, in this case according to the value or size of the property. The method of establishing these fees has registered changes, at the regulatory level, so that the municipalities could change the amount of the sanitation fee throughout the year.
We believe that it is important to study the evolution of the sanitation tax over time, because it generates consistent revenues for localities of a similar size to Stroiești commune. We want to observe if, compared to the consumer price index, the chronological evolution of this tax indicates an increase from one year to another and if this increase is more strongly applied among individuals or legal entities.
References
Romanian Parliament. (2015). Legea nr.227/08-09-2015 privind Codul fiscal [Law no.227/08-09-2015 regulating Fiscal Code]. Monitorul Oficial al României, Partea I, nr. 688/10 sep. 2015 [Official Gazette of Romania, Part I, no. 688 from Sept. 10, 2015]. https://legislatie.just.ro/Public/DetaliiDocumentAfis/171282.
Romanian Parliament. (2006). Legea serviciului de salubrizare a localităţilor nr.101 din 25 aprilie 2006 [Law no.101 regulating the sanitation service of localities from April 25, 2006]. Monitorul Oficial al României, Partea I, nr. 393/8 mai. 2006 [Official Gazette of Romania, Part I, no. 393 from May 8, 2006]. https://legislatie.just.ro/Public/DetaliiDocument/71304.
Romanian Government. (2022). OUG nr. 133 din 29 septembrie 2022 pentru modificarea şi completarea Ordonanţei de urgenţă a Guvernului nr. 92/2021 privind regimul deşeurilor, precum şi a Legii serviciului de salubrizare a localităţilor nr. 101/2006 [GEO no. 133 from Sept. 29, 2022 for amending and completing of GEO no.92/2021 on the waste regime, as well as Law no.101/2006 on the sanitation service of localities]. Monitorul Oficial al României, Partea I, nr. 958 din 30.09.2022 [Official Gazette of Romania, Part I, no. 958 from Sept.30, 2022]. https://legislatie.just.ro/Public/DetaliiDocument/259800.
Romanian Parliament. (2006). Legea serviciilor comunitare de utilităţi publice nr.51 din 8 martie 2006 [Law of community services of public utilities no.51 /March 8, 2006]. Monitorul Oficial al României, Partea I, nr. 254/21.03.2006, republicată în M.Of. nr. 121/5 mar. 2013 [Official Gazette of Romania, Part I, no. 254/21.03.2006, republished in the Official Gazette no. 121/March 5, 2013]. https://legislatie.just.ro/Public/DetaliiDocumentAfis/70015.
The National Regulatory Authority For Community Public Utility Services - A.N.R.S.C. (2007). Ordin nr.109 din 9 iulie 2007, privind aprobarea Normelor metodologice de stabilire, ajustare sau modificare a tarifelor pentru activităţile specifice serviciului de salubrizare a localităţilor, abrogat ulterior semnării contractului prin Ordin nr.640 din 30 septembrie 2022 [Order no.109/July 9, 2007, regarding the approval of the norms that establish, adjust or change the tariffs for sanitation service of localities , repealed after the signing of the contract by Order no.640/Sept.30, 2022]. Monitorul Oficial al României, Partea I, nr. 984/11 oct. 2022 [Official Gazette of Romania, Part I, no. 984/October 11, 2022]. https://legislatie.just.ro/Public/DetaliiDocumentAfis/84173.
The National Regulatory Authority For Community Public Utility Services - A.N.R.S.C. (2015). Ordin nr.82 din 9 martie 2015, privind aprobarea Regulamentului-cadru al serviciului de salubrizare a localităţilor [Order no.82/March 9, 2015, on the approval of the framework regulation of the sanitation service of localities]. Monitorul Oficial al României, Partea I, nr. 195/24 mar. 2015 [Official Gazette of Romania, Part I, no. 195/March 24, 2015]. https://legislatie.just.ro/Public/DetaliiDocumentAfis/166585.
The National Regulatory Authority For Community Public Utility Services - A.N.R.S.C. (2007). Ordin nr.111 din 9 iulie 2007, privind aprobarea Caietului de sarcini-cadru al serviciului de salubrizare a localităţilor [Order no.111/July9, 2007, on the approval of the tender book of the sanitation service of localities]. Monitorul Oficial al României, Partea I, nr. 550/13 aug. 2007 [Official Gazette of Romania, Part I, no. 550/August 1, 2007]. https://legislatie.just.ro/Public/DetaliiDocumentAfis/171282.
Romanian Government. (2002). Ordonanţă nr.21 din 30 ianuarie 2002 privind gospodărirea localităţilor urbane şi rurale [Ordinance no.21/January 30, 2002 regarding the management of urban and rural localities]. Monitorul Oficial al României, Partea I, nr. 86/1 feb. 2002 [Official Gazette of Romania, Part I, no. 86/February 1, 2002]. https://legislatie.just.ro/Public/DetaliiDocumentAfis/33828.
Stroieşti local Council. (2016). DLC no. 62/28.12.2016 of Stroieşti commune on establishing the sanitation tax for 2017, https://stroiestisuceava.ro/.
Stroieşti local Council. (2017). DLC no. 72/21.11.2017 of Stroieşti commune on establishing the sanitation tax for 2018, https://stroiestisuceava.ro/.
Stroieşti local Council. (2018). DLC no. 73/12.11.2018 of Stroieşti commune on establishing the sanitation tax for 2019, https://stroiestisuceava.ro/.
Stroieşti local Council. (2019). DLC no. 83/26.11.2019 of Stroieşti commune on establishing the sanitation tax for 2020, https://stroiestisuceava.ro/.
Stroieşti local Council. (2020). DLC no. 51/27.11.2020 of Stroieşti commune on establishing the sanitation tax for 2021, https://stroiestisuceava.ro/.
Stroieşti local Council. (2021). DLC no. 59/26.11.2021 of Stroieşti commune on establishing the sanitation tax for 2022, https://stroiestisuceava.ro/.
Stroieşti local Council. (2022). DLC no. 59/27.12.2022 of Stroieşti commune on establishing the sanitation tax for 2023, https://stroiestisuceava.ro/.
The National Regulatory Authority For Community Public Utility Services - A.N.R.S.C. (2022). Ordin 640 din 30 septembrie 2022 privind aprobarea Normelor metodologice de stabilire, ajustare sau modificare a tarifelor pentru activităţile de salubrizare, precum şi de calculare a tarifelor/taxelor distincte pentru gestionarea deşeurilor şi a taxelor de salubrizare [Order no.640/September 30, 2022 on the approval of the Methodological Norms for establishing, adjusting or modifying tariffs for sanitation activities, as well as for calculating separate tariffs/fees for waste management and sanitation fees]. Monitorul Oficial al României, Partea I, nr. 984 din 11 octombrie 2022 [Official Gazette of Romania, Part I, no. 984/October 11, 2022]. https://legislatie.just.ro/Public/DetaliiDocumentAfis/171282.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Stefan cel Mare University of Suceava, Faculty of Law and Administrative Sciences, Romania & LUMEN Publishing House
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication, with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work, with an acknowledgement of the works authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g. post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in European Journal of Law and Public Administration.
- Authors are permitted and encouraged to post their work online (e.g. in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as an earlier and greater citation of published work (See The Effect of Open Access).
EJLPA Journal has an Attribution-NonCommercial-NoDerivs
CC BY-NC-ND
