Aspecte specifice impozitării cu TVA a livrărilor de produse agricole

Abstract

The Value Added Tax (VAT) is a comprehensive tax covering all economic phases, including production, services, distribution, and final consumer sales. The Value Added Tax (VAT) regime in Moldova significantly influences the agricultural sector, impacting its competitiveness and economic sustainability. The importance of analyzing VAT implications in agricultural deliveries stems from its direct influence on the economic viability of agricultural enterprises and the broader agricultural sector. VAT regulations directly affect production costs, market competitiveness, and profitability, thereby shaping the landscape of agricultural activities in Republic of Moldova. Despite its importance in budget formation, the VAT collection and administration mechanism in Republic of Moldova exhibit instability and imbalance, compounded by recent changes in the Fiscal Code. To investigate these aspects, a combination of qualitative and quantitative research methods was employed. A comprehensive review of relevant literature and legislation regarding VAT taxation in the agricultural sector was conducted. By analyzing the specific challenges and opportunities associated with VAT taxation of agricultural deliveries, this research contributes to a deeper understanding of the fiscal dynamics shaping the Moldovan agricultural landscape. CZU: [336.226.322:657.446]+[631.162:631.15.027](478); JEL: M40, M41, M48; DOI: https://doi.org/10.53486/issc2024.69