The regulation of the economic activity supposes the performance of the structural and value analysis of the fiscal revenues. The solution of multiple economic and social problems provides for the accumulation of additional financial resources, which cannot be provided only with restrictive measures. Tax incentives can be effective if there is an optimal taxation mechanism. It argues the need to create a favorable fiscal climate analyzes the legislative bases on fiscal facilities, with the elaboration of proposals on improving the fiscal mechanism, conducts a comparative study of fiscal legislation and facilities granted in different states.
The way out of the crisis facing the economy of the Republic of Moldova involves solving a large number of problems, among which a special place is held by the fiscal pressure. The level of fiscal pressure can stimulate, or on the contrary repress, the entrepreneurial activity.Thus, the fiscal burden indicator is a basic indicator, through which the quality of the fiscal system is estimated.