Study concerning the special taxes for the removal and blocking of vehicles parked on the public domain

Abstract

As they are always "hungry" for income from new and productive taxes, the Romanian local authorities have paid particular attention to special taxes. In this respect, easy money has been gained from the special taxes associated with the removal and blocking of vehicles parked on the public domain. In this study, the author seeks to establish whether the creation of a local public service by the local authorities is possible and furthermore if the special taxes can be associated with such a public service.