The actuality and retrospective of the system of local taxes in the Republic of Moldova
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Ultima descărcare din IBN:
2024-04-21 12:27
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similare conform CZU
352:336.14(478) (1)
Administrația de nivel inferior. Administrație locală. Administrație municipală. Autorități locale (426)
Finanțe publice. Finanțele statului în general (262)
SM ISO690:2012
BERGHE, Nadejda. The actuality and retrospective of the system of local taxes in the Republic of Moldova. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness, 24-25 septembrie 2021, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2022, Vol.3, pp. 364-373. ISBN 978-9975-155-60-1. DOI: https://doi.org/10.53486/9789975155663.47
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Dublin Core
30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness
Vol.3, 2022
Conferința "30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness"
Chişinău, Moldova, 24-25 septembrie 2021

The actuality and retrospective of the system of local taxes in the Republic of Moldova

DOI:https://doi.org/10.53486/9789975155663.47
CZU: 352:336.14(478)
JEL: H11, H20, H71, H72

Pag. 364-373

Berghe Nadejda
 
Academy of Economic Studies of Moldova
 
 
Disponibil în IBN: 14 mai 2022


Rezumat

Many of the state reforms lately are aimed at reforming local public finances, especially in terms of own revenues of the budgets of administrative-territorial units consisting of local taxes and fees, provided in each territory, in accordance with the Fiscal Code and transfers directly and in full to the respective budgets. Key words: local taxes, tax base, own revenues, local public authorities, administrative-territorial units, local budgets, source of revenue for LPAs, real estate tax, land tax.

Cuvinte-cheie
local taxes, tax base, own revenues, local public authorities, administrative-territorial units, local budgets, source of revenue for LPAs, real estate tax, land tax