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SM ISO690:2012 BOTNARI, Nadejda, GRICIUC, Petru. Creşterea eficientizării impozitării în Republica Moldova prin implementarea auditului fiscal. 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. 77-82. ISBN 978-9975-75-834-5. |
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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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JEL: H21, H24, H25, H3 | ||||||
Pag. 77-82 | ||||||
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Rezumat | ||||||
The Republic of Moldova’s system of taxes and duties is characterized by low efficiency, the insufficient collection of which being largely determined by the still inefficient administrative apparatus, the complicated methodology coupled with a lack of predictability, but, in the same time, by a reduced tax base due to many facilities and legal deductions and high level of tax evasion. However, it has to be pointed out that, in recent years, there have been initiated a series of measures regarding improvement of this situation, but the effects of tax administration reform may lead to the achievement of objectives of simplification of the system of taxes and duties, reduction of the tax evasion and increase of tax collection. We consider appropriate the gradual increase of tax revenues of the budget, in particular, by streamlining the tax administration, so their share in GDP to reach the EU average, 38-40% respectively. |
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Cuvinte-cheie administrare fiscală, impozit, TVA, audit fiscal, eficienţa impozitării, impozit pe venitul persoanelor juridice, impozit pe venitul persoanelor fizice, CASS |
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