Cercetarea metodelor şi tehnicilor de estimare a riscurilor bugetar-fiscale aferente activităţii entităţilor economice cu proprietate publică

Abstract

The research of the methods and techniques for assessing the budgetary-fiscal risks related to the activity of economic entities with public property is topical and indispensable in the context of the development of the budgetaryfiscal risks system in the Republic of Moldova and of their analysis, including in order to execute the commitments assumed towards the International Monetary Fund. The purpose of the research lies in studying the methods and techniques used to estimate the budgetary-fiscal risks generated by public-owned entities and the possibilities of their application for the situation in the Republic of Moldova. In this sense, various research methods were used to achieve the proposed purpose: analytical method, descriptive and comparative method, induction and deduction etc. Also, the results of the research can be used by the national fiscal authority to develop the mechanism for analyzing the budgetary-fiscal risks related to the activity of economic entities with public ownership in the Republic of Moldova. JEL: G320, G380.