Articolul precedent |
Articolul urmator |
375 23 |
Ultima descărcare din IBN: 2024-03-25 23:07 |
Căutarea după subiecte similare conform CZU |
336.22(478) (23) |
Venituri publice (469) |
SM ISO690:2012 LUPU, Constantin, RUSU, Dumitrița. Funcționalitatea sistemului fiscal în Republica Moldova. In: Promotion of Social and Economic Values in the Context of European Integration: 4th International Conference, Ed. 4, 3-4 decembrie 2021, Chişinău. Chișinău, Republica Moldova: 2021, Ediția 4, Vol.1, pp. 134-141. ISBN 978-9975-3527-1-0. |
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Promotion of Social and Economic Values in the Context of European Integration Ediția 4, Vol.1, 2021 |
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Conferința "Promotion of Social and Economic Values in the Context of European Integration" 4, Chişinău, Moldova, 3-4 decembrie 2021 | |||||
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CZU: 336.22(478) | |||||
Pag. 134-141 | |||||
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Rezumat | |||||
The article represents an interdisciplinary theoretical approach to the socioeconomic field. Approaching the subject of taxation is very important at this stage due to the formation of the public budget and the implementation of the economic and social mechanism of the state. The fiscal system of the Republic of Moldova represents the totality of taxes and fees, of the principles, forms and methods of their establishment, modification and annulment, provided by this code, as well as the totality of the measures that ensure their payment. Analyzing the situation in the field of research, it can be seen that, in scientific terms, the field of fiscal research has been less attractive for domestic scientific researchers, focusing more on general tax policy regulations and less on the aspects of fiscal administration, and the researches in the field of fiscal administration were largely fragmented, without making a general and comprehensive evaluation of the fiscal administration system, starting from the international and regional pillars of analysis. |
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Cuvinte-cheie tax system, Tax Administration, taxpayers, legal framework, tax, sistemul fiscal, administrare fiscală, contribuabili, cadru legal, impozit |
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