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Analysis of the Method of Taxing Income of Natural Persons in the Republic of Moldova
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| dc.contributor.author | Cociug, Ludmila
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| dc.date.accessioned | 2025-09-18T09:28:56Z | |
| dc.date.available | 2025-09-18T09:28:56Z | |
| dc.date.issued | 2025-04 | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/4576 | |
| dc.description | COCIUG, Ludmila. Analysis of the Method of Taxing Income of Natural Persons in the Republic of Moldova = Analiza modalității de impunere a veniturilor persoanelor fizice în Republica Moldova. Online. Coord. șt.: Corina BULGAC. In: Simpozionul Ştiinţific cu participare internaţională al Tinerilor Cercetători. Ediţia a 23-a: Lucrări ştiinţifice, 11-12 aprilie 2025. Chişinău: SEP ASEM, 2025, vol. 1, pp. 209-212. ISBN 978-9975-168-36-6 (PDF). Disponibil: https://doi.org/10.53486/sstc2025.v1.48 | en_US |
| dc.description.abstract | The Republic of Moldova, as an economy in transition, faces significant fiscal challenges. For this reason, the personal income tax is a component part of the system of general state taxes and fees, representing a source of regulation of the budget system revenues. This research analyzes the current taxation system, highlighting both the advantages and challenges, such as the administrative burden and tax evasion. The methodology includes documentary analysis, international comparisons, statistical methods and surveys. The results highlight the fluctuations in the share of personal income tax in budget revenues and the conclusions that include the influencing factors and some recommendations. CZU: 336.226.14; JEL: H20, H24, K34, E62 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | ASEM | en_US |
| dc.subject | income tax | en_US |
| dc.subject | tax revenues | en_US |
| dc.subject | taxation | en_US |
| dc.subject | tax period | en_US |
| dc.subject | income tax rates | en_US |
| dc.subject | taxpayer | en_US |
| dc.subject | tax | en_US |
| dc.title | Analysis of the Method of Taxing Income of Natural Persons in the Republic of Moldova | en_US |
| dc.title.alternative | Analiza modalității de impunere a veniturilor persoanelor fizice în Republica Moldova | en_US |
| dc.type | Article | en_US |
