Implications of change management in public administration

Revista Tinerilor Economişti (The Young Economists Journal)
the rectifications of the Law 343/2006. One of these changes is the contents of the
article 215 from the normative disposition which clearly stipulates that the phrase
charge on transport means used by the Fiscal Code shall be replaced by the phrase tax
on transport means.
The replacement of the notion of charge with that of tax, triggers a series of
modifications of the forms and contents of the stipulations referring to this fiscal load,
because the tax specifies the taxation of the property as an obligatory fiscal payment
which does not imply an immediate counter service, while the charge represents a
taxation of the usage of some goods, and the user benefits from the services of the
public institution, that is, in this case, the local authorities 23 .
In this respect, it is compulsory the modification of the structure of chapter 2
from the annex 1 of the Law of Local Public Finance no. 273/2006 24 , as it follows:
‣ Act 4 of chapter 2 shall be supplemented with act b 1 entitled tax on transport means.
‣ The stipulation from letter a) from the contents of act 7, chapter 2 entitled charges
on transport means has to disappear as it is in antithesis with the modification of the
Fiscal Code by the art. 215 of the Law 343/2006.
‣ Also the notion of tax on transport means, a fiscal load on property, implies the
important modification of the art.261 from the Fiscal Code, as it follows:
- The above mentioned article binds the assessment of the tax on transport
means with the matriculation of the motor car vehicles, implying that this
administrative operation represents a suspensive condition of the authority‟s right to
assess the tax as well as the motor car vehicle owner obligation to pay this contribution;
- As it is a tax on the right on property over the motor car vehicle, and it is not a
toll charged for it being used on the public roads, one considers the fact that the right of
local governments to assess this tax is valid beginning with the first day of the
following month after the owner gets the property right on the vehicle, and it is no
longer valid as soon as the owner loses its right.
Consequently, the radiation of these vehicles from the records, does not entitle
the owner to require the cessation of the obligation of payment due to the local budgets,
as the present law specifies, in spite of the old stipulation referring to the charge on
transport means and the maintenance of the matriculation condition within the text of
art.261 from the Fiscal Code.
Moreover, the government disposition 195/2002 25 , with the subsequent
modifications and rectifications, republished in the Official Gazette 754, part I from
November the 7 th 2008, specifies that the owners of the motor vehicles or the persons
assignee to use them, are forced to matriculate or register them, before their being put
into circulation.
In order to eliminate these inadvertences, it is advisable that the article 261
from the Fiscal Code to be modified and structurally changed as it follows:
Any person which acquires the right of property on any transport means shall
pay the due tax every year until they lose the quality of proprietor, with the exception of
the cases when the law specifies otherwise.
In this respect, another modification should be made to the article 94 from the
23 Matei, Gh. - Finante Publice, Reprografia Universitatii din Craiova, 1998
24 The Law 273/2006 of the Local Public Finances in M.Of. nr.618/18.07.2006
25
O.U.G. 195/2002 republished referring to the circulation on public roads, in
M.Of.nr.958/28.12.2002
70