Implications of change management in public administration

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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beginning with the first day of the following month after the owner gets the property right on the vehicle, and it is no longer valid as soon as the owner loses its right.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
Management – Marketing - Tourism government disposition 44/2004 26 referring to the norms of practice from the Fiscal Code, as it follows: The phrase transport means stipulated in the article 261 paragraph 1 from the Fiscal Code refers to any mechanic means which circulates on a road, or water, with or without a means of auto propulsion, usually used at persons or goods transport, or at delivering any kind of services or works.. 5. Conclusions The replacement of the notion of charge on transport means with that of tax on transport means triggers a series of corrections and rectifications of all the existing stipulations. Making these necessary changes only in certain areas, and keeping what has already existed in the others, leads to miscellaneous fiscal and legal interpretations and to errors in the application of the law. One considers that these modest suggestions regarding the improvement of fiscal stipulations are made in order to avoid the ambiguity and the equivocal situations when one interprets the text of a law. Moreover, they will contribute to the appropriate sizing of the taxable base and the avoidance of the „legal” tax evasion, and thus determining those who manage the public resources to have initiatives of improving the citizen‟s welfare and to be more responsible for the public expenditures. REFERENCES 1. Mehl, L., Le systeme fiscal français, Puf Paris, 1992 Beltrame, P. 2. Matei, Gh. Finante Publice, Reprografia Universitatii din Craiova, 1998 3. Tulai, C. s.a. Probleme actuale ale fiscalitatii in Finante si Controlul Financiar in actualitate, Targu Mures, 1998 4. * * * The Romanian Constitution revised by the Law 429/2003 approved by the referendum from October the 18 th, 19 th 5. * * * The Civil Code modified by the Law 105/ 1992- Book II- About goods 6. * * * The Law 571/2003 of the Fiscal Code, in M.Of. nr.927/23.12.2003 7. * * * The Law 343/2006 referring to the modification and rectification of the Fiscal Code, in M.Of.nr.662/1.08.2006 8. * * * The Law 273/2006 of the Local Public Finances in M.Of. nr.618/18.07.2006 9. * * * 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 10. * * * O.U.G. 195/2002 republished referring to the circulation on public roads, in M.Of.nr.958/28.12.2002 11. * * * http:// www.mfin.ro, the site of the Minister of the Public Finances 12. * * * The data base of the Head-Office of the Driving Licenses and Auto vehicles Matriculation Boards 26 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 71
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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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Finances - Accounting MUTATIONS IN
Page 19 and 20: Credit value (mil lei). Finances -
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Page 29 and 30: 29 Finances - Accounting 2. Objecti
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Page 37 and 38: Finances - Accounting Knowing the g
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Implications of change management in public administration

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