Oportunități de dezvoltare a sistemului fiscal din Republica Moldova

Abstract

The Republic of Moldova has a complex tax system that includes a series of laws, regulations, and procedures that govern the taxes and fees collected by the government. The tax system is criticized for its complexity and high levels of taxes and fees. In this context, an analysis of the tax system and national public budget revenues could provide a clear and balanced perspective, so that readers can make informed decisions and better understand the role of taxation payments. As such, a set of concrete solutions has been proposed for the development and improvement of the tax system. DOI: https://doi.org/10.53486/sstc.v2.15; CZU: 336.22(478); JEL: H71, H79