Payment of import and export duties in the Republic of Moldova: analysis of customs statistics

Abstract

Being in an economically developed era, the import and export from the Republic of Moldova is also constantly growing. Every day appear new rules, laws, normative acts, standards which I consider that should be known both by resident citizens as well as non-residents. It is already known that the introduction and removal of goods on the territory of the Republic of Moldova by individuals it is necessary to pay the import and export duties, which contains several taxes. So the Customs Service is the one that ensures compliance with customs and tax legislation and contributes to measures to protect state security, ensuring public order and morals. In this article, my purpose is to identify and analyze the evolution of taxes paid on import and export presented by the Customs Service and how they influence the formation of the National Public Budget of the Republic of Moldova. CZU: 336.226.141(478); JEL: B27, E62; DOI: https://doi.org/10.53486/9789975359030.24