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Title: | Necesitatea reformelor fiscale continui în rm în contextul integrării în UE |
Other Titles: | The Need for Continued Tax Reforms in the Republic of Moldova in the Context of Integration into the European Union |
Authors: | Chirița, Ariadna |
Keywords: | fiscal system taxes fiscal obligation fiscal revenues EU taxpayers legislation VAT |
Issue Date: | Apr-2023 |
Publisher: | Print-Caro |
Abstract: | Integration into the European Union requires a series of reforms, including in the fiscal field, which ensure convergence with European standards and the elimination of discrepancies. The national tax administration is responsible for administering taxes and duties, as well as managing other state budget revenues, including customs duties, property taxes, local taxes, and other taxes and contributions. The acquis communautaire represents the entirety of common rights and obligations arising from the status of a member state of the European Union, including those relating to consolidated administrative cooperation in the area of direct taxation, elimination of double taxation (arbitration), measures for anti-tax fraud, aspects of administrative cooperation in the field of excise duties and value-added tax. Based on the analyzed information, the author aimed to analyze the revenues from fiscal revenues to the National Public Budget, in order to determine the impact of the FB12 indicator "Voluntary Compliance”. DOI: https://doi.org/10.53486/sstc.v2.13; CZU: 336.22:339.92(478+4EU); JEL: H2, H7, K34, H3 |
Description: | CHIRIȚA, Ariadna. Necesitatea reformelor fiscale continui în rm în contextul integrării în UE = The Need for Continued Tax Reforms in the Republic of Moldova in the Context of Integration into the European Union. Coord. șt.: BULGAC, Corina. In: Simpozion Ştiinţific al Tinerilor Cercetători, (7-8 aprilie 2023) [online]: Culegere de lucrări ştiinţifice. Ediţia a 21-a. Chişinău: [S. n.], 2023, vol. 2, pp. 63-67. ISBN 978-9975-180-06-1. |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/3226 |
ISBN: | 978-9975-180-06-1 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Simp_St_al_tinerilor_cercet_7-8 aprilie 2023 Vol_2_p 63-67.pdf | 491.17 kB | Adobe PDF | View/Open |
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