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 SM ISO690:2012КИКУ, Надежда, GROSU, Mariana. Актуальные аспекты влияния налоговой системы Молдовы на экономическую деятельность. In: 25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic, 23-24 septembrie 2016, Chișinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2016, Vol.5, pp. 91-96. ISBN 978-9975-75-834-5. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| 25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic Vol.5, 2016 |
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Conferința "25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic" Chișinău, Moldova, 23-24 septembrie 2016 | ||||||
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Taxes have functions in a double aspect: as a fiscal instrument that provides for replenishment of the treasury of the state financial security of life and how government regulation instrument of socio-economic processes in the country, that is, as an element of the tax policy of the state. Taxes affect the business in terms of the income, alienated subjects economy through taxes. In addition, taxes affect investment activity through a mechanism different tax instruments, mainly tax incentives. All this leads to the conclusion about the impact on the business activity of these interrelated factors of a fiscal nature: tax burden, tax instruments, the presence of significant tax risks, the ratio of indirect and direct taxation. |
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