Necesitatea și obligația alinierii domeniului fiscal în procesul de integrare a Republicii Moldova la Uniunea Europeană

Abstract

The fiscal system represents one of the most important elements for the realization of the state's economic policy. The prosperity and functioning of the state depends on the existing tax system. The fiscal system of the Republic of Moldova is still changing in order to create and ensure the fiscal revenues of the state. The European Union draws attention to the transformations that have taken place following the creation of the single space and the advantages that derive from EU membership. Given the fact that the Republic of Moldova has signed the Association Agreement with the European Union, it follows the necessity of aligning the legislation in the fiscal field. The reform of the national tax system is aimed at implementing own tax policies as well as some elements of European tax policy, namely those related to indirect taxes (VAT and excises). DOI: https://doi.org/10.53486/sstc.v2.14; CZU: 336.22:339.92(478+4EU); JEL: H2, H3, H7, K34