Abstract:
The main fiscal challenge for the year 2018 and the medium term for the Republic of Moldova is the further implementation of structural reforms; strengthening public finances and financial stability as key conditions for achieving the fiscal-fiscal sustainability objective by maintaining a national public budget deficit at sustainable level. In this respect, the authors aimed to appreciate the structure and dynamics of the income of the national public budget of the Republic of Moldova using various research methods (heuristic method, critical method, graphic method, etc.) so that it is possible to reflect the importance of the tax on income and at the same time its influence in the constitution of the fiscal revenues and the revenues of the national public budget. JEL: H600 National Budget, Deficit, and Debt: General; CZU: 336.226.1:336.14(478).
Description:
BURLEA, Ecaterina, BALAN, Igor. Analiza aportului impozitului pe venit la formarea veniturilor bugetului public naţional în Republica Moldova. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 217–222. ISBN 978-9975-127-59-2.
