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Title: | Aspecte contabile și provocări privind administrarea TVA-ului în Republica Moldova |
Other Titles: | Accounting Aspects and Challenges in VAT Administration in the Republic of Moldova |
Authors: | Chirtoacă, Iraida |
Keywords: | VAT deduction reimbursement advance |
Issue Date: | 2025 |
Publisher: | SEP ASEM |
Abstract: | The state budget is the basic source for financing open uses, basically composed of incomes collected from charges and obligations. The Value Added Tax (VAT) is a critical component of the Republic of Moldova's fiscal structure, having a considerable impact on both the economy and the public budget. VAT is crucial for supporting public finances and stimulating the economy. Its proper application and efficient administration contribute to reducing tax evasion, increasing budget revenues, and ensuring tax fairness. The topic is relevant for understanding the impact of taxation on the economy and identifying tax optimization practices. The article analyzes the importance of VAT in the national economy, highlighting its role in budget revenue collection and its impact on the accounting activities of clients and suppliers. It investigates the challenges in VAT administration and explores opportunities for improving the fiscal framework. The research employs qualitative and quantitative methods, such as the analysis of fiscal legislation and case studies. The findings emphasize the necessity of an efficient VAT system to support public finances and optimize tax compliance. CZU: 657.375.2(478); JEL:M41 |
Description: | CHIRTOACĂ, Iraida. Aspecte contabile și provocări privind administrarea TVA-ului în Republica Moldova = Accounting Aspects and Challenges in VAT Administration in the Republic of Moldova. Online. Coord. șt.: Angela POPOVICI. In: Challenges of Accounting for Young Researchers: International Student Scientific Conference, ISSC 2025, 9th Edition, March 14-15, 2025: Collection of scientific articles. Chişinău: SEP ASEM, 2025, pp. 158-161. ISBN 978-9975-168-25-0 (PDF). Disponibil: https://doi.org/10.53486/issc2025.44 |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/4311 |
ISBN: | 978-9975-168-25-0 (PDF) |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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ASEM_INTERNATIONAL_CONF_ISSC_14-15 martie 2025_p158-161.pdf | 523.41 kB | Adobe PDF | View/Open |
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