Taxele locale fiscale reprezintă cantitatea majoră de finanţe publice din bugetul administraţiei publice locale. Cotele şi metodele de aplicare diferă de impozitele şi taxele de stat deşi sunt în legătură strînsă cu acestea, dar mult mai puţin studiate şi din acest considerent şi aplicarea lor în practică este corespunzătoare. Bugetele locale isi formeaza o buna parte din veniturile lor prin perceperea unui numar important de taxe. Asa cum am mentionat deja,taxele sunt plati efectuate de persoane fizice si juridice pentru serviciile specifice de care beneficiaza din partea anumitor institutii sau autoritati publice. Ca si impozitele, taxele au un caracter obligatoriu si sunt cu titlul nerestibuibil,dar spre deosebire de impozite-care nu presupun existenta unei contraprestatii directe si imediate-taxele sunt plati legate nemijlocit de un anumit serviciu specific,realizat de catre o institutie sau un organ al administratiei de stat.Insa,de regula,nu se pune semnul egalitatti intre nivelul taxelor si marimea costului serviciilor prestate de institutii publice,intrucat in majoritatea cazurilor acesta este superior.  

Local tax rates represent the major amount of public finances in the local government budget. Quotas and methods of application differ from state taxes and duties although they are in close contact with them, but much less studied from this point of view and their application in practice is appropriate. Local budgets form a large part of their revenue by charging a large number of taxes. As we have already mentioned, taxes are payments made by individuals and legal entities for the specific services they receive from certain public institutions or authorities. Like taxes, taxes have a binding character and are irrefutable, but unlike taxes - which do not involve the existence of direct and immediate consideration - taxes are directly linked to a particular service, made by an institution or body Of the state administration. But, as a rule, there is no equal sign between the level of fees and the size of the cost of services provided by public institutions, as in most cases it is superior