Administration of fiscal revenues by the customs service of the Republic of Moldova
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2024-02-07 06:22
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[336.244+336.24.07](478) (1)
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BERGHE, Nadejda. Administration of fiscal revenues by the customs service of the Republic of Moldova. In: Competitivitatea şi inovarea în economia cunoaşterii, Ed. 26, 23-24 septembrie 2022, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2022, Ediţia a 26-a , pp. 354-364. ISBN 978-9975-3590-6-1. DOI: https://doi.org/10.53486/cike2022.42
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Competitivitatea şi inovarea în economia cunoaşterii
Ediţia a 26-a , 2022
Conferința "Competitivitate şi inovare în economia cunoaşterii"
26, Chişinău, Moldova, 23-24 septembrie 2022

Administration of fiscal revenues by the customs service of the Republic of Moldova

DOI:https://doi.org/10.53486/cike2022.42
CZU: [336.244+336.24.07](478)
JEL: H27, H71, H72

Pag. 354-364

Berghe Nadejda
 
Academy of Economic Studies of Moldova
 
 
Disponibil în IBN: 28 martie 2023


Rezumat

Fiscal collections administered by the Customs Service have the largest share in the total of taxes and fees levied in the National Public Budget. These receipts are represented by import-export rights that are collected by the customs authority when goods are introduced or removed from the customs territory of the Republic of Moldova and which, according to the provisions of the Customs Code, include: customs tax, tax for customs procedures, value added tax, excise duties and any other sums due to the state for the import of goods, collected by the customs institution. The purpose of the paper is determined by the analysis of customs statistics from the perspective of taxes and duties collected for import-export operations by the Customs Service of the Republic of Moldova, respectively the examination of their evolution and the contribution to the formation of NPB revenues. The researched subject is the collection of import and export duties for goods brought into or out of the territory of our country. In order to achieve the proposed goal, the research methodology was focused on the method of analysis and synthesis, and the results obtained were interpreted and the relevant conclusions were formulated respectively. The conclusions express the significant contribution of taxes collected on import-export operations as revenues administered by the Customs Service. Thus, analyzing all the taxes and charges levied on import and export and respectively collected as revenues in the national public budget, we found the significant weight held by excises and VAT for the goods produced and imported services compared to those provided on the territory of the Republic of Moldova and which cumulatively with the taxes on foreign trade and foreign operations constitute 37 percent of the total revenues of the NPB or 58 percent of the total taxes and fees.

Cuvinte-cheie
customs service, import-export rights, customs statistics, National Public Budget’s revenue, customs tax