Practical Study on the Impact of Local Tax Indexing in January 2026 at Uat Q88 in the Ai Era (First Part)

Local taxes and fees represent a significant share in the revenues of Territorial Administrative Units (TAU). The research is based on the effects of the practical transposition of the legal framework the indexation the fiscal 2026, respectively, the amendment of article 491 of the Fiscal Code by Emergency Ordinance number 78/2025. The purpose of the research is focused on obtaining the answer to the question: whether the regulatory intervention aimed at increasing local taxes and fees achieved its goal in the first month of 2026. The result of the research illustrates the practical impact in January 2026, differentiated Territorial, the application indexation of local taxes and fees, of the efficiency, effectiveness and effects produced, compared to January 2025. Practically, in the new philosophy of the indexation of local taxes and fees, we refer on the one hand to the effects predicted at the level of 2025, which envisaged a significant increase in local taxes and fees for 2026, on ground generated by the behavior of taxpayers, individuals and legal entities, in response to this indexation applied to local taxes and fees.