Impactul presiunii fiscale asupra economiei Republicii Moldova
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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)
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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

Impactul presiunii fiscale asupra economiei Republicii Moldova
CZU: 336.22:338(478)

Pag. 133-139

Perciun Rodica, Popa (Şeptelici) Viorica
 
Institutul de Economie, Finanţe şi Statistică al AŞM
 
 
Disponibil în IBN: 25 noiembrie 2014


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.

Cuvinte-cheie
presiune fiscală, venituri fiscale, taxe, impozite,

contribuabil.

DataCite XML Export

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the tax pay is made voluntarily by the honest taxpayer, at a time when taxes exceed certain limits of endurance events
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