Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2080
Title: The actuality and retrospective of the system of local taxes in the Republic of Moldova
Authors: Berghe, Nadejda
Keywords: local taxes
tax base
own revenues
local public authorities
administrative-territorial units
local budgets
source of revenue for LPAs
real estate tax
land tax
Issue Date: 2022
Publisher: ASEM
Abstract: Many of the state reforms lately are aimed at reforming local public finances, especially in terms of own revenues of the budgets of administrative-territorial units consisting of local taxes and fees, provided in each territory, in accordance with the Fiscal Code and transfers directly and in full to the respective budgets. DOI: https://doi.org/10.53486/9789975155663.47; CZU: 352:336.14(478); JEL: H11, H20, H71, H72.
Description: BERGHE, Nadejda. The actuality and retrospective of the system of local taxes in the Republic of Moldova. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness [online]: The International Scientific Conference dedicated to the 30th Anniversary of the establishment of the Academy of Economic Studies of Moldova, September 24th-25th, 2021, Chisinau. Chișinău: ASEM, 2022, vol. 3, pp. 364-373. ISBN 978-9975-155-66-3.
URI: https://irek.ase.md:443/xmlui/handle/123456789/2080
ISBN: 978-9975-155-66-3
Appears in Collections:2.Articole

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