Implications of change management in public administration

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Management – Marketing - Tourism
In this respect, in accordance with the principle of oneness of taxes due to local
budget, and to extend the tax base, with the law 343/2006, the phrase charge on
transport means was replaced with tax on transport means. Thus, motor vehicles
become property components and therefore are subject to taxation, and the contribution
that the owners of the latter have to make to the local budgets is subjected to the legal
settlements on the tax on this kind of incomes 15 .
Moreover, it has also been regulated the allocation of the pressure of taxation
on the owners of „dismemberments” of the right on property within the agreement of
the financial leasing whose object is motor vehicles.
In the light of the above, it has also been settled the obligations of the parties of
the financial leasing agreement related to the declaration of the financial statement at
the financial body within the local government, making precise settlements on its
situation 16 .
The tax on motor vehicles, calculated according to their type and practical use,
has to be paid by the owners every year, in two equal trances, due at the 31 of March
and the 30 of September included 17 .
Both the contents of the fiscal law and the arrangements of execution, regulated
by the government disposition no.44/2004 concretely specify the assessment of the
fiscal load/ pressure and its deduction from taxation, which has the following results 18 :
a) Because it is a tax on property, the fiscal load is established by the
declaration of the owners of the financial statement at the financial institution/body
where the taxpayer has his or her place of residence, within 30 days from the date when
they became proprietor, or possessed one of its „dismemberments”, and the obligation
of payment becomes foul, liquid and due on the first day of the following month after
the acquisition of the motor vehicle.
b) The tax on transport means is no longer required beginning with the first day
of the following month after the right of property ceased through:
‣ The transfer of the property right to another person that is resident or not,
regardless of the ways stipulated by the law;
‣ The theft of the vehicle which is subject of taxation, during the whole period
of time when the owner was illegally deprived of its good. The validity of the situation
can be proven with papers issued by the authorities entitled to investigate the case.
Because it is a tax on property 19 , one should consider the fact that the law has to
be supplemented with new stipulations which exonerate the owner from the tax
payment in the following situations:
‣ The confiscation of the motor vehicle through a final/irrevocable
adjudication;
‣ The damage of the whole vehicle in an accident on the road, or by a natural
disaster, arson, explosion proven by the papers issued by the insurance agencies or by
the legal persons authorized to dismantle motor vehicles;
15 Mehl, L.,Beltrame, P.- Le systeme fiscal français, Puf Paris, 1992
16 The Law 343/2006 referring to the modification and rectification of the Fiscal Code, in
M.Of.nr.662/1.08.2006
17 The Law 571/2003 of the Fiscal Code, in M.Of. nr.927/23.12.2003
18 H.G. 44/2004 referring to the approval of the methodological norms of the Fiscal Code
appliance, in M.Of.nr.112/6.02.2004
19 Tulai, C., s.a. - Probleme actuale ale fiscalitatii in Finante si Controlul Financiar in actualitate,
Targu Mures, 1998