Dimensiunea presiunii fiscale din Republica Moldova în raport cu practica Uniunii Europene

Abstract

The actuality of the subject: Taxation plays a fundamental role in creating a fair society and building a sustainable economy. Through the prism of fiscal objectives, it tends towards the elimination of inequalities, the support of social mobility, the reduction of inequalities in terms of market income. Also, fiscal policy has a great influence on employment decisions, an essential attribution on investment levels, on the willingness of entrepreneurs to expand their activities, all these aspects stimulating more efficient economic growth. Thus, fiscal policies are evaluated by reference to four priorities: reducing inequalities; increasing investments; commitment to tax compliance. employment support; The purpose of the research is to analyze the impact of fiscal policies and their prospective directions through the lens of fiscal pressure In the research process, a diversity of investigation methods will be used: functional approaches (analysis of functions exercised and effects produced), retrospective analysis (historical approach), diachronic analysis (analysis of changes in the structure of the researched subject over time), research and comparison, abstraction scientific, synthesis, analysis (qualitative, quantitative, historical and systemic, the use of graphic methods, figures and tables in the exposition and representation of the studied economic processes. The importance of the correct analysis of the purposes of fiscal reforms: The purposes of this paper play the role of a practical tool for improving the state's economic development strategy. Also, the analysis of fiscal pressure and their consequences is a factor for optimizing the activities that constitute the management of the national budget, economic resources and the determination of strategies. Fiscal policy is the measures used by governments to stabilize the economy, particularly by manipulating the levels and allocations of taxation and government spending. Fiscal measures are frequently used in tandem with monetary policy to achieve certain forward-looking directions. The economic objectives of the fiscal policy are: to maintain a high rate of economic growth to obtain or maintain full employment, to stabilize prices and wages. The establishment of these goals as the own objectives of the governmental economic policy and the development of the instruments with which to achieve them are products of the 20th century. Fiscal policy deals with issues that are under the immediate control of the government. Depending on the state of the economy, fiscal pressure can achieve different objectives: its focus can be to restrict economic growth by mediating inflation or, in turn, to increase economic development by lowering taxes, encouraging spending on various projects that act as economic incentives. economic growth and the facilitation of borrowing and spending DOI: https://doi.org/10.53486/sstc.v2.04; CZU: 336.22(478+4EU); JEL: H2, H3, H11, F55