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336.22:338(478) (1) |
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Situație economică. Politică economică. Conducerea economiei. Planificarea economiei. Producție. Servicii. Prețuri (2989) |
SM ISO690:2012 PERCIUN, Rodica, POPA (ŞEPTELICI), Viorica. Impactul presiunii fiscale asupra economiei Republicii Moldova. In: Analele Institutului Naţional de Cercetări Economice, 2012, nr. 1, pp. 133-139. ISSN 1857-3630. |
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Analele Institutului Naţional de Cercetări Economice | ||||||
Numărul 1 / 2012 / ISSN 1857-3630 /ISSNe 1857-3630 | ||||||
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CZU: 336.22:338(478) | ||||||
Pag. 133-139 | ||||||
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Rezumat | ||||||
In recent years, the indices of fiscal pressures in Moldova had a more dynamic development. The fiscal pressure requires certain limits of affordability for taxpayers. These limits are imposed by the reactions of taxpayers who can resist
to compulsory levies increase, reacting with evasion, fraud, reduce productive activity or even riots. If by a certain time,
the tax pay is made voluntarily by the honest taxpayer, at a time when taxes exceed certain limits of endurance events
occur that bring serious damages to state's desire to collect these revenues. Taxpayer behavior becomes abnormal in any
way always trying to avoid paying tax, hoping for a reduction in tax burden. |
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Cuvinte-cheie presiune fiscală, venituri fiscale, taxe, impozite, contribuabil. |
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