THE AFFORDABILITY AND THE FISCAL PRESSURE – MAIN INDICATORS IN CAPITALISING THE DECISIONS OF THE PUBLIC MANAGER

The paper’s objective is to present the affordability and the fiscal pressure, essential indicators, in our opinion, in capitalising every local community’s fiscal policies, specific to the natural person and legal person tax payers. Therefore, these indicators must be considered when arguing the public manager’s decisions in order to follow the pressure that the local taxes and fees owed by the natural person tax payers are exercising on the family budgets.