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Articolul precedent |
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SM ISO690:2012 ŞEVCIUC, Tatiana, PRISĂCARU, Veronica. Some problematic aspects of the fiscal regulations in the Republic of Moldova. In: Scientific papers. Series “Management, Economic Engineering in Agriculture and Rural Development”, 2012, vol. 12, pp. 155-160. ISSN 2284-7995. |
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Scientific papers. Series “Management, Economic Engineering in Agriculture and Rural Development” | ||||||
Volumul 12 / 2012 / ISSN 2284-7995 /ISSNe 2285-3952 | ||||||
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Pag. 155-160 | ||||||
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revenues from business are extremely low, partly due to a 0% corporate income tax rate, which has been in place since 2008 [3]. But the situation is not much better from a business point of view. While the tax burden is practically zero, the administrative burden of the taxation system, which includes regulation of primary documents, tax accounting, reporting and other steps, is very high. Clearly, the business taxation system is highly inefficient and thus in desperate need for reform [4]. |
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Cuvinte-cheie fines, penalties, tax, economic growth, Republic of Moldova |
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