Applicabile Tariffs and Evolution over the Years of the Sanitation Tax for the Public Sanitation Service in Stroiești

Abstract

In this article, we propose to study the tariffs applicable to the sanitation tax of this public service in Stroiești commune, by categories of individuals, natural and legal, who have the duty to pay this tax, and finally, the presentation of the evolution of the revenues collected from this tax (in the interval 2017-2023), the data being found from an accounting point of view in the category of other revenues from the provision of services and other activities in the budget. The sanitation tax may vary from one locality to another depending on the local policies applied, and the calculation of this tax can be done in various ways, in this case according to the value or size of the property. The method of establishing these fees has registered changes, at the regulatory level, so that the municipalities could change the amount of the sanitation fee throughout the year. 
 We believe that it is important to study the evolution of the sanitation tax over time, because it generates consistent revenues for localities of a similar size to Stroiești commune. We want to observe if, compared to the consumer price index, the chronological evolution of this tax indicates an increase from one year to another and if this increase is more strongly applied among individuals or legal entities.