Results of Analysis of Some Theoretical Aspects of Title IX of the Fiscal Code and Points from Methodological Norms of Appliance the Fiscal Code Title IX: Principles for Establishing Local Taxes and Fees, Particularities of Their Calculation

A content analysis undertaken on Title IX: "Local Taxes" in the Romanian Fiscal Code and on those points of Methodological Norms of Fiscal Code relating to Title IX, entitles us to conclude that there are a number of issues and rules generally valid all applicable for local taxes. These issues generally valid rules aren’t grouped in a compact, unitary content of the law, they are scattered in several articles of Title IX and during various points of the Methodological Norms of Fiscal Code provisions to Title IX. This is the motivation of our analysis, analysis from which we identified three categories of issues and general rules - valid applicable for taxes and fees, as follows: the first category, including points and rules mainly with theory; a second category of issues and rules about the main role of authorities, especially local ones, in local taxes; a third category of issues and general rules - valid applicable for local taxes which is related to budgetary nature.