Revenue Mobilization of Romanian Local Authorities

The main aims of this book are to explore if location in a development regions and the type of a territorial administrative unit have a significant influence on local revenue mobilization (calculated as the ratio between the total amounts collected at the local budget divided by the total amounts that were predicted at the beginning of the budgetary year). As such the revenue collection levels of all 3228 Romanian territorial-administrative units are analyzed for the 2008-2011 budgetary years according to the eight development regions (at the NUTS 2 level) and the type of a local institution (commune city municipality county or sector). The data analysis includes both descriptive/exploratory techniques (Tukey Boxplots and central tendency analyses) and confirmatory statistical procedures (One Way ANOVA with post-hoc analyses). The research provides consistent evidence that Romanian development regions have a statistically significant effect on the levels of revenue collection at the local level while the type of a local institution does not affect revenue mobilization. Further implications are also discussed.