Probleme și recomandări de reformare a taxelor pentru utilizarea resurselor naturale în Republica Moldova

Abstract

In this paper is carried out a comprehensive analysis of the implementation of taxes for use of natural resources in the Republic of Moldova. There have been identified the main methodological gaps, especially the neglect of geographical and ecological component, problems of administrations of those taxes. The main objectives of this study are: 1) knowledge and application of international experience in the implementation and improvement of fees for use of natural resources; 2) diagnostic analysis of the calculation and application methodology of taxes for use of natural resources; 3) identifying the gaps and problematic situations of implementing taxes for use of natural resources; 4) assessment of fiscal, economic and environmental impacts of the application of these taxes; 5) elaboration of recommendations for reforming the taxes for use of natural resources. JEL: Q15, Q57.