Implications of change management in public administration

Revista Tinerilor Economişti (The Young Economists Journal)
‣ The statement of the tax payer that certifies the physical disappearance of
the motor-vehicle otherwise than through theft or damage.
The paper that certifies the fact that the tax on transport means has no back
taxes, is the fiscal certification issued by the authorized fiscal bodies within the local
government where the respective motor vehicle is recorded. The validity of the right on
property transfer papers between people living depends by the existence of the motor
vehicle. This document also authorizes the territorial departments of the Head-Office of
Driving Licenses and Motor Vehicle Matriculation Board to matriculate or radiate the
motor vehicles from their records.
The fiscal certification does not present budgetary debts or claims on litigation,
but they mention their existence as well as their ratio.
It is also possible to retrace motor vehicles, as goods subject to taxation when
the owner changes his or her place of residence, by forcing the latter that within 30
days, to declare his/her new place of residence to the fiscal bodies within the local
government new area.
3. The share of the tax on transport means in the total own revenues of the local
governments
The analysis of the statistical data suggests the fact that the revenues collected
as a result of the tax on transport means assessment have gradually developed every
year, (they varied from 76.988 mild lei in 1995 to 1.522.276 mild lei in 2004), due to
the national car park growth of the individuals and legal persons cars 20 .
The share of this tax in total local own revenues made up of taxes and charges
collected between 1995-2004, has a steady variation between 1999 and 2002, but
afterwards it decreases from 11,04% in 2002 to 7,60% in 2004. This can be explained
by the gradual development of the own revenues as a result of the improvement of the
tax assessment and collection system enhanced by the development of the
decentralization process and the consolidation of the fiscal autonomy of the local
governments recently.
Because of the persons and goods transport activity growth, which is a trigger
of the Romanian economy progress, in the analyzed period of time, at 31.12.2009 the
national car park has registered a number of 5.324.348 motor vehicles cars which is a
progressive variation of 4,96% from 2008, in spite of the economic crisis in our
country 21 .
The coming years anticipate an increasing number of the motor vehicle cars
because of the initiatives of the development of the road infrastructure programmers, as
well as the car production at Dacia Group Renault Pitesti, Ford Craiova and Tractoare
Brasov. This situation is statistically presented by the table no.1 and the figure 1.
The analysis of the data suggests that the tax on transport means has a
significant weight in the total revenues made of local taxes and charges collection. The
table 1 and figure 1 also suggest that there are significant variations from one year to
another, with an important decrease of the weight of this sum in the total in 1998 and
2005-2006.
20 http:// www.mfin.ro, the site of the Minister of the Public Finances
21 The data base of the Head-Office of the Driving Licenses and Auto vehicles Matriculation
Boards
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