Abstract:
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. DOI: https://doi.org/10.53486/9789975155663.47; CZU: 352:336.14(478); JEL: H11, H20, H71, H72.
Description:
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 [online]: The International Scientific Conference dedicated to the 30th Anniversary of the establishment of the Academy of Economic Studies of Moldova, September 24th-25th, 2021, Chisinau. Chișinău: ASEM, 2022, vol. 3, pp. 364-373. ISBN 978-9975-155-66-3.