Identificarea nivelului optim al presiunii fiscale pentru deţinătorii patentei de întreprinzător
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FUIOR, Elena, MAXIM, Ion. Identificarea nivelului optim al presiunii fiscale pentru deţinătorii patentei de întreprinzător. In: Analele Ştiinţifice ale Universităţii Cooperatist-Comerciale din Moldova, 2013, nr. 12(2), pp. 218-229. ISSN 1857-1239.
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Analele Ştiinţifice ale Universităţii Cooperatist-Comerciale din Moldova
Numărul 12(2) / 2013 / ISSN 1857-1239

Identificarea nivelului optim al presiunii fiscale pentru deţinătorii patentei de întreprinzător

Pag. 218-229

Fuior Elena, Maxim Ion
 
Universitatea Cooperatist-Comercială din Moldova
 
Disponibil în IBN: 27 februarie 2014


Rezumat

At present, the country's economic strategy must be developed and implemented jointly with fiscal politics, part of which are the measures to stimulate business activity. From the conceptual point of view, fiscal politics of state must be unique for all forms of property, so as to contribute to sustainable economic growth. The difficulty of establishing the optimal tax for holdersof entrepreneurial patent is driven mostly by the lack of statistical information and record income from entrepreneurial activity. It should be noted that the income obtained from the entrepreneurial activity is the main source of existence of entrepreneurial patent holders, and therefore it is necessary to take into account the value of the average wage. The improving of the current system of imposing the individual entrepreneurs holders of patent implies the selection of the best variants out of all the possible ones in view of satisfying both fiscal interests of the state by budgetary collections, and the taxpayers. The present paper represents some results of the researches which are unfold within the institutional project “Substantiation of the Trade and Consumer Cooperatives modernization from the perspective of their implications in the sustainable socioeconomic development and consumer protection” (11.817.08.85A)

Cuvinte-cheie
fiscal policies, entrepreneurial patent holders,

taxpayers, patent