Comparative Practical Study on the Impact of Local Tax Indexing in January 2026 in the AI Era (Part Two)

For the Territorial Administrative Units, local taxes and fees represent an important source of financial resources for local budgets. Our research is a continuation of the first part of the work entitled “Practical study on the impact of local tax indexation in January 2026 at UAT Q88 in the AI era - (Part One).” In this context, we extended the research to a Territorial Administrative Unit (UAT) that we called Q10, from the north-west of the country in order to analyze the ways in which Emergency Ordinance number 78/2025, Ordinance number 8 and 9 of 2026 are applied. The purpose of this stage is to conduct a comparative analysis between the two Territorial Administrative Units in relation to the requirements of the new legal regulations on local taxes and fees regarding construction and housing. The research analysis illustrates the differentiated impact between the two Territorial Administrative Units, respectively between UAT Q88 and UAT Q10, and the research result allowed us to observe the similarities, differences and causes that led to the different impact on the behavior of taxpayers, individuals and legal entities, as a reaction to this indexation applied to local taxes and fees of a construction and housing nature at the end of January 2026 in the Territorial Administrative Units UAT Q88 and UAT Q10.