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Articolul urmator |
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SM ISO690:2012 BERGHE, Nadejda. Administration of fiscal revenues by the customs service of the Republic of Moldova. In: Competitivitatea şi inovarea în economia cunoaşterii: Culegere de rezumate, Ed. Ediția 26, 23-24 septembrie 2022, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2022, Ediţia a 26-a, p. 49. ISBN 978-9975-155-93-9. |
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Competitivitatea şi inovarea în economia cunoaşterii Ediţia a 26-a, 2022 |
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Conferința "Competitivitate şi inovare în economia cunoaşterii" Ediția 26, Chişinău, Moldova, 23-24 septembrie 2022 | ||||||
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JEL: H27, H71, H72 | ||||||
Pag. 49-49 | ||||||
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Rezumat | ||||||
Tax revenues administered by the Customs Service have the largest share in the revenues of the National Public Budget. These revenues are perceived as import-export rights that are collected by the customs authority when goods are introduced or removed from the customs territory of the Republic of Moldova. According to the Customs Code, all taxes levied on import-export are expressed by the customs tax, the tax for customs procedures, the value added tax, excise duties and any other amounts due to the state for the import of goods, collected by the customs institutions in accordance with the legislation. The purpose of the paper is determined by the analysis of customs statistics from the perspective of import-export duties and taxes collected by the Customs Service; the examination of their evolution and the contribution as NPB revenues. The researched subject is the collection of import and export duties for goods brought into or out of the territory of our country. The research methodology was focused on the method of analysis and synthesis, and the results obtained were interpreted and the relevant conclusions were formulated. Thus, analyzing all the taxes and charges levied on import and export and respectively collected as revenues in the national public budget, we found the significant values that excise taxes and VAT have for the goods produced and imported services compared to those provided on the territory of the Republic of Moldova and which cumulatively with the taxes on foreign trade and foreign operations constitute 37 percent of the total revenues of NPB. |
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Cuvinte-cheie customs service, import-export rights, customs statistics, National Public Budget’s revenue, customs tax |
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