Sandu, D. 2022. LOCAL TAXES BETWEEN OBLIGATION AND FISCAL CITIZENSHIP: Received: 29th April 2021; Revised: 22nd July 2021, 20th November 2021, 02nd December 2021; Accepted: 31st December 2021. PEOPLE: International Journal of Social Sciences. 7, 3 (Jan. 2022), 104–119. DOI:https://doi.org/10.20319/pijss.2022.73.104119.