The local communities from Romania and those from Eastern Europe have become important public services suppliers carried out in the interest of their citizens. Public services such as pre-university education system, culture, assistance and social protection, but also public lightening, water...

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...