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), 104–119. https://doi.org/10.20319/pijss.2022.73.104119