Abstract
Historically, sustainable development stems from the need to better protect nature and the environment, but it also extends to the area of good public governance. For this, public policies in all their forms need to be created and implemented.
The sustainability of public finances must be based on balanced pillars, such as the quality of public spending, an acceptable and sustainable structure of the amount of tax revenues and a flexible balance of income and expenditure, which will be long-term balanced and at the same time counter-cyclical. In taking care of territorial development, local authorities use the tax instruments available to municipalities.
These are mainly local fees, where, however, the fiscal function is not the only function that these payments are supposed to fulfill. An important role belongs to the regulatory features or protective elements of these payments.