1. NON-MONETARY TAX BURDEN. AN EMPIRICAL ANALYSIS OF THE DURATION OF TIME AT THE OFFICES OF TWO LOCAL TAX ADMINISTRATION / LE FARDEAU FISCAL NON-MONETAIRE. UNE ANALYSE EMPIRIQUE DU TEMPS PASSE AUX GUICHETS DE DEUX ADMINISTRATIONS FISCALES LOCALES. Authors: MANUELA STRĂINU, RADU NECHITA.