LLocal taxes and levies are the main source of own revenues of local public administrations. They are established according to national legislation and include taxes on properties, land, means of transport and other specific taxes. The collected revenues are used to finance public services, such as road maintenance, street lighting, sanitation, as well as to support community development projects. Also, the contribution of citizens through the payment of these taxes helps to increase the quality of life and to implement initiatives that respond to local needs. Transparency and fairness in the collection and use of these funds are priorities for local administration.