Analysis of the Method of Taxing Income of Natural Persons in the Republic of Moldova

Abstract

The Republic of Moldova, as an economy in transition, faces significant fiscal challenges. For this reason, the personal income tax is a component part of the system of general state taxes and fees, representing a source of regulation of the budget system revenues. This research analyzes the current taxation system, highlighting both the advantages and challenges, such as the administrative burden and tax evasion. The methodology includes documentary analysis, international comparisons, statistical methods and surveys. The results highlight the fluctuations in the share of personal income tax in budget revenues and the conclusions that include the influencing factors and some recommendations. CZU: 336.226.14; JEL: H20, H24, K34, E62