Introduction: The paper analysed fiscal policy in the Republic of Moldova, which has a significant impact on multiple aspects of the economy and plays a key role in ensuring the stability of the state budget, promoting investment, encouraging economic growth and achieving the country's fiscal sustainability objectives. Aim: The paper details how fiscal policy in the Republic of Moldova influences income mobilization, the amount of capital and labour employed, the share of private savings and capital formation, the level of output, resource allocation, present and future consumption, government revenues, foreign savings and investment. Method: The study was based on a number of indicators and methods on fiscal buoyancy and elasticity, which are key concepts in public finance and have a significant impact on budgetary stability and fiscal policies. These concepts help to understand how the fiscal system reacts to economic changes and to assess fiscal efficiency. Findings: The results provide clear indications on the optimal direction for optimizing tax incentives for the sustainability of buoyancy and tax elasticity in the Republic of Moldova. Originality and value: The research proposed the optimization of tax incentives on the sustainability of buoyancy and tax elasticity in the Republic of Moldova, using a metric model based on economic valuation indicators of buoyancy and tax elasticity.