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Retrospectiva impunerii cu acciz și necesitatea armonizării la etapa actuală a cotelor accizelor din Republica Moldova cu cele ale UE

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dc.contributor.author Jemna, Roxana
dc.date.accessioned 2024-03-14T08:30:57Z
dc.date.available 2024-03-14T08:30:57Z
dc.date.issued 2023-04
dc.identifier.isbn 978-9975-180-06-1
dc.identifier.uri https://irek.ase.md:443/xmlui/handle/123456789/3231
dc.description JEMNA, Roxana. Retrospectiva impunerii cu acciz și necesitatea armonizării la etapa actuală a cotelor accizelor din Republica Moldova cu cele ale UE = The Retrospective of Excise Taxation and the Need for Harmonization at the Current Stage of Excise Duty Rates in the Republic of Moldova with those of the European Union. Coord. șt.: BULGAC, Corina. In: Simpozion Ştiinţific al Tinerilor Cercetători, (7-8 aprilie 2023) [online]: Culegere de lucrări ştiinţifice. Ediţia a 21-a. Chişinău: [S. n.], 2023, vol. 2, pp. 85-88. ISBN 978-9975-180-06-1. en_US
dc.description.abstract The excise tax is a consumption tax that is applied to goods with an inelastic demand, so that the increase in the prices of these products does not significantly influence consumption. In this way, the state not only ensures a stable and relatively predictable source of tax revenues, but also limits the consumption of products harmful to health. The European integration of the Republic of Moldova has become the priority of the country's internal and external policy, thus there is a need to carry out a series of reforms in all areas, but of special importance are the reforms related to the harmonization of legislation and fiscal systems. As a result of the importance of excise duties in the structure of indirect taxes collected by the Republic of Moldova, but also the difference between the excise duty rates applied by our country and the EU member countries, the problem of their harmonization obviously arises. DOI: https://doi.org/10.53486/sstc.v2.18; CZU: 336.226.33(478+4EU); JEL: H25 en_US
dc.language.iso other en_US
dc.publisher Print-Caro en_US
dc.subject excise tax en_US
dc.subject excise duty en_US
dc.subject European integration en_US
dc.subject harmonization of excise duty rates en_US
dc.title Retrospectiva impunerii cu acciz și necesitatea armonizării la etapa actuală a cotelor accizelor din Republica Moldova cu cele ale UE en_US
dc.title.alternative The Retrospective of Excise Taxation and the Need for Harmonization at the Current Stage of Excise Duty Rates in the Republic of Moldova with those of the European Union en_US
dc.type Article en_US


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