Practical Study on the Impact of Local Tax Indexing in January 2026 at Uat Q88 in the Ai Era (First Part)
References
- Constitution of Romania, republished, art. 115 para. (4).
- Fiscal Code Art. 2 updated with Emergency Ordinance number 8/2026.
- Fiscal Code Art.453 updated with Emergency Ordinance number 8/2026.
- Fiscal Code - Annotated Edition with Methodological Norms approved by H.G. 1/2016, last update: Government Decision no. 602/2025. The text is updated by IT means and does not represent a republish.
- Fiscal Procedure Code (Law no. 207/2015) - updated on 17.12.2025.
- Decision of the Local Council of the Territorial Administrative Unit - UAT Q88.
- Emergency Ordinance no. 8/2026 no. 8 of 24 February 2026 on the establishment of economic recovery measures, the increase in productive investments and competitiveness, as well as for the amendment and completion of certain normative acts in the fiscal and budgetary field published in: Official Gazette no. 147 of 25 February 2026.
- Official Gazette no. 1172 of 17 December 2025.
- Emergency Ordinance no. 78 of 17 December 2025 for the amendment of Law no. 239/2025 on the establishment of certain measures for the recovery and efficiency of public resources and for the amendment and completion of certain normative acts issued by the Government of Romania published in the Official Gazette no. 1172 of 17 December 2025.
- Law no. 239/2025 on the establishment of certain measures for the recovery and efficiency of public resources and for the amendment and completion of certain normative acts.
DOI: https://doi.org/10.2478/kbo-2026-0041 | Journal eISSN: 2451-3113 (formerly 1843-6722) | Journal ISSN: 1843-6722
Language: English
Page range: 1 - 5
Published on: Jul 5, 2026
Published by: Nicolae Balcescu Land Forces Academy
In partnership with: Paradigm Publishing Services
Publication frequency: 3 issues per year
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© 2026 Mariana Rodica Țîrlea, published by Nicolae Balcescu Land Forces Academy
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