Предпринимательский патент и оценка эффекта для развития экономики региона /на примере АТО Гагаузия

Abstract

In this article, the author considers the essence of the term entrepreneurial patent, reveals the content of the norms of the current legislation of Republic of Moldova and ATU Gagauzia, regulating this area. Describes the chronology of judicial relations related to the abolition of local laws of the ATU Gagauzia, which determined the functioning of an entrepreneurial patent in the territory of the settlements of the autonomy. A comparison with identification of similarities and differences of the laws of Republic of Moldova and ATU Gagauzia on an entrepreneurial patent is carried out. The analysis of indicators in the dynamics of the number of patent holders, the amounts received by local budgets was carried out, the advantages and disadvantages of an entrepreneurial patent were identified. At the end of the article, the author formulates conclusions and proposals for improving the application of the entrepreneurial patent in order to develop entrepreneurial activity in the region. CZU: 334.722:332.14(478); JEL: H25; H39; L26; DOI: 10.5281/zenodo.7063895