Necesitatea reformelor fiscale continui în rm în contextul integrării în UE

Abstract

Integration into the European Union requires a series of reforms, including in the fiscal field, which ensure convergence with European standards and the elimination of discrepancies. The national tax administration is responsible for administering taxes and duties, as well as managing other state budget revenues, including customs duties, property taxes, local taxes, and other taxes and contributions. The acquis communautaire represents the entirety of common rights and obligations arising from the status of a member state of the European Union, including those relating to consolidated administrative cooperation in the area of direct taxation, elimination of double taxation (arbitration), measures for anti-tax fraud, aspects of administrative cooperation in the field of excise duties and value-added tax. Based on the analyzed information, the author aimed to analyze the revenues from fiscal revenues to the National Public Budget, in order to determine the impact of the FB12 indicator "Voluntary Compliance”. DOI: https://doi.org/10.53486/sstc.v2.13; CZU: 336.22:339.92(478+4EU); JEL: H2, H7, K34, H3