A N A LY S I S ECONOMY AND FINANCE THE INEQUITY OF THE FISCAL SYSTEM IN ROMANIA The case of property tax Marcel Spatari(Syndex) October 2020 translated from Romanian Although a small part of the Romanian fiscal system, property taxes are important for local governments because they are collected and used exclusively by administrative­territorial units. This study presents an analysis of the property taxation in Romanian municipalities, showing the unfair and regressive nature of the present system. Although a reform of the property taxation that would be based strictly on„market value” does not seem to be feasible nor opportune, a reform of the property taxation system is necessary in order to improve the efficiency of taxation of large fortunes, multiple properties, transfers of property and the rental market..