Implications of change management in public administration

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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 68
percents (%) Year Revenues from local taxes and charges (mild lei) Table no. 1 Tax on transport means (mild lei) Management – Marketing - Tourism The share of „the tax on transport means” in „ the revenues from local taxes and charges” (%) 1995 420.520 76.988 18,30 1996 440.523 83.616 19,00 1997 618.400 99.179 16,03 1998 8.883.022 178.179 2,00 1999 3.191.371 373.823 11,71 2000 4.664.900 548.179 11,75 2001 6.970.052 828.167 11,88 2002 10.282.676 1.135.846 11,04 2003 16.400.336 1.286.008 7,84 2004 20.015.871 1.522.276 7,60 2005 3.575,0 166,3 4,65 2006 4.572,6 207,3 4,53 2007 6.444,6 508,2 7,88 2008 6.442,6 595,0 9,23 2009 6.808,8 649,6 9,54 Source: Statistical Reports of the Minister of The public Finances 22 20 18 16 14 12 10 8 6 4 2 0 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 year Figure no. 1 4. The correction and rectification of fiscal stipulations due to the introduction of the notion of tax on transport means The Law 571/2003 of the Fiscal Code has been almost thoroughly modified by 22 http:// www.mfin.ro, the site of the Minister of the Public Finances 69
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YEAR VIII - NO. 15, NOVEMBER 2010
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EDITORIAL The cause of the economic
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TABLE OF CONTENT EDITORIAL 3 CAPITA
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Finances - Accounting CAPITAL STRUC
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Finances - Accounting David Durand
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• To recognizes the capital struc
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13 Finances - Accounting independen
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3. Bierman, H., (Jr), Simidt, S. 4.
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Page 19 and 20: Credit value (mil lei). Finances -
Page 21 and 22: Share / Credits value (mil lei) Sha
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Page 25 and 26: Finances - Accounting especially mo
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Page 29 and 30: 29 Finances - Accounting 2. Objecti
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Page 35 and 36: Finances - Accounting CURRENT VIEWS
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Page 49 and 50: Finances - Accounting 5. Conclusion
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Page 57 and 58: 57 Management - Marketing - Tourism
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