In the context of globalization, the efficient and responsible management of tax revenues has an utmost importance for the Republic of Moldova from the perspective of the stability of the budget system, and the overall financial security and sustainable economic growth. A well-functioning tax system is one of the conditions for the functioning of any state. European political and economic theory and practice are paying great attention to the process of taxation. It is considered as an economic category, as a powerful tool of state regulation of the economy, and, in terms of volume, the most significant accumulation of funds of funds. Of all the resources, accumulated in the national budget, it is possible to allocate indirect taxes, as their share in total tax revenue remains very high. Depending on the level of economic development of a country, the share of budget revenues attributable to indirect taxes, can be presented as follows: • in developed countries – the share of indirect taxes less than of direct taxes; • in developing countries – the share of indirect taxes more than of direct taxes. In this study are shown the legal aspects relating to the tax system and legal regime of declaration, payment and refund of VAT. Also, the study revealed problems in the management of the VAT in the Republic of Moldova related to its calculation, declaration, payment and provided possible solutions and optimization of taxation process, the methods used in the EU.