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SM ISO690:2012 CRICLIVAIA, Diana. Optimizarea fiscală şi posibilităţi de aplicare a acesteia în practica fiscală autohtonă
. In: Studia Universitatis Moldaviae (Seria Ştiinţe Exacte şi Economice), 2008, nr. 8(18), pp. 165-173. ISSN 1857-2073. |
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Studia Universitatis Moldaviae (Seria Ştiinţe Exacte şi Economice) | |||||
Numărul 8(18) / 2008 / ISSN 1857-2073 /ISSNe 2345-1033 | |||||
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Pag. 165-173 | |||||
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Stable, accessible to all-round analysis and rather simple in application the system of taxation is a strong enough stimulus for the fulfillment of investments or for refusal of them. From practical perspective, by using internationally proven methods, this paper provides recommendations on: improvement of taxation system in Republic of Moldova by optimization of taxation of non-residents operating in Republic of Moldova and domestic companies operating abroad; how to increase efficiency of tax planning; identification of conditions required for efficient investments, from the taxation perspective. |
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