The stimulating function of taxes is realized mainly through various types of tax incentives. At the same time, their application is strictly limited by the requirement of neutrality of the tax system, which affirms the need to minimize the impact of taxes on intra- and inter-branch distribution of resources. At the present stage of social and economic development, research on the problems of state regulation of the economy, improvement of its forms and methods is very relevant for our country. Therefore, the importance of studying the stimulating impact of the tax system as a whole and specifically the system of tax incentives for socio-economic activity in the Republic of Moldova, predetermined the relevance of the topic.