Possible Consequences of Changes in Excise Taxes in the Republic of Moldova

Abstract

Importance and relevance of the topic. Changes in excise taxes have a significant impact on the state budget, consumption levels and economic activity. Excise taxes are an important instrument of tax policy, contributing not only to replenishing the budget, but also to regulating the consumption of certain goods. Analysis of the consequences of changes in excise taxes allows us to assess their impact on the revenue side of the budget of the Republic of Moldova, socio-economic indicators and consumer behavior. The purpose of this work is to identify the possible consequences of changes in excise taxes for the economy and budget of the Republic of Moldova. Research methodology. Theoretical and practical information, horizontal and vertical analysis of statistical data were used. CZU: 336.226.33; JEL: H25, H3