The importance of informing older people about tax facilities and increasing their voluntary compliance
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2022-11-16 09:55
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336.564.2-053.9 (1)
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BULGAC, Corina, HINCU-CHILIANU, Ana. The importance of informing older people about tax facilities and increasing their voluntary compliance. In: ACROSS , 2022, nr. 6(1), pp. 44-51. ISSN -.
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ACROSS
Numărul 6(1) / 2022 / ISSN - /ISSNe 2602-1463

The importance of informing older people about tax facilities and increasing their voluntary compliance

CZU: 336.564.2-053.9

Pag. 44-51

Bulgac Corina, Hincu-Chilianu Ana
 
Academy of Economic Studies of Moldova
 
 
Disponibil în IBN: 11 noiembrie 2022


Rezumat

This article presents the strengths, weaknesses, opportunities and threats of measures taken by the STS through the Taxpayers Service Strategy for the years 2021-2026, for the tax compliance / non-compliance of individuals / legal entities. Following the analysis, it succeeded to identify the challenges faced by all taxpayers in the Republic of Moldova at this stage, maintaining and developing an increasing level of voluntary tax compliance, through a system of tax incentives for taxpayers, especially the elderly, on the income/wealth obtained/held by them, as well as the elaboration of proposals to mitigate the impact generated by the fiscal pressure on the level of net income of this category of taxpayers.

Cuvinte-cheie
tax policy, seniors, tax facility, voluntary tax compliance, tax exemptions, tax reductions, tax exemptions