The research work "Effective" management tools income tax in the Republic of Moldova "", was designed by Mr. Gheorghe Costandachi. In this paper, is given the reality of income tax in the Republic of Moldova. Firstly was elaborated a functional scheme, which shoos the ineffectiveness of current management of tax on income. Was disclosed consequences zero tax rate on profits. The work disclosed violation of calculation and payment of the tax income of individuals and determined effect of the withholding tax on individuals. The author has calculated the approximate damage budget for the last year and 5 preceding years. In scientific work is formulated the direction in 245 which to follow is to eliminate the problems with this tax and recommendations for the Government.