Eficientizarea gestiunii fiscale a entităţii în scopul reducerii presiunii fiscale
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336.225:658.1 (2)
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BULGAC, Corina. Eficientizarea gestiunii fiscale a entităţii în scopul reducerii presiunii fiscale. In: Competitivitatea şi inovarea în economia cunoaşterii, 22-23 septembrie 2017, Chișinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2017, Vol.3, pp. 137-144. ISBN 978- 9975-75-897-0.
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Competitivitatea şi inovarea în economia cunoaşterii
Vol.3, 2017
Conferința "Competitivitatea şi inovarea în economia cunoaşterii"
Chișinău, Moldova, 22-23 septembrie 2017

Eficientizarea gestiunii fiscale a entităţii în scopul reducerii presiunii fiscale

CZU: 336.225:658.1
JEL: H21; H25

Pag. 137-144

Bulgac Corina
 
Academia de Studii Economice din Moldova
 
 
Disponibil în IBN: 19 aprilie 2018


Rezumat

Argumentation (topicality). The topicality of the research subject is proven by the fact that tax pressure, analyzed at a micro level, is a relevant issue that causes the most ardent discussions. Entities can be burdened with an exaggerated share compared to the relatively low average level of fiscal pressure in the country. On the other hand, when there is a high average level of tax burden, the tax pressure can be relatively moderate in case of its fair distribution. In order to determine the impact of taxes on the financial position of the economic agent, it is advisable not to limit the calculation of the fiscal pressure index only to one criterion. The purpose of this paper is to apply the systematic approach to the practical assessment of the fiscal pressure, which would allow a full assessment of the real fiscal pressure on the economic agents and determine the degree of influence of some factors on the fiscal pressure.The results of this analysis can be used in the decision-making in the field of fiscal and budget policy, as well as in the area of tax administration. Data and methods. The study relies on the most common methods of assessing fiscal pressure, which generated a common opinion of authors on the selection of criteria for its evaluation. Outcomes. The study reveals that, in order to determine fiscal pressure at the microeconomic level, there is a need for a combination of indicators, in line with the conceptual approach to tax issue analysis. In other words, it calls for a bold switch from empiricism to rationalism, from searching for the indicator that reflects the widely-accepted tax pressure, to analyzing fiscal pressure as to solve efficient tax management tasks. The research purpose embodies the suggested principles and methods of analysis, based on the allocation of different types of taxes, but they need to be further developed and implemented. This research enabled to determine the place of tax administration as an important aspect for the company's tax management. The study of the theoretical fundamentals of tax management and its role in the company's tax optimization have shown that the effective way to increase profitability does not simply imply the mechanical reduction of taxes, but the creation of an efficient system to manage the entity and opt for financial solutions that allow to optimize the entire structure (including taxes).

Cuvinte-cheie
entity, taxes, tax optimization, tax burden,

tax efficiency, fiscal corridor