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

Cociug, Ludmila

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/4576

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DC Field	Value	Language
dc.contributor.author	Cociug, Ludmila	-
dc.date.accessioned	2025-09-18T09:28:56Z	-
dc.date.available	2025-09-18T09:28:56Z	-
dc.date.issued	2025-04	-
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/4576	-
dc.description	COCIUG, Ludmila. Analysis of the Method of Taxing Income of Natural Persons in the Republic of Moldova = Analiza modalității de impunere a veniturilor persoanelor fizice în Republica Moldova. Online. Coord. șt.: Corina BULGAC. In: Simpozionul Ştiinţific cu participare internaţională al Tinerilor Cercetători. Ediţia a 23-a: Lucrări ştiinţifice, 11-12 aprilie 2025. Chişinău: SEP ASEM, 2025, vol. 1, pp. 209-212. ISBN 978-9975-168-36-6 (PDF). Disponibil: https://doi.org/10.53486/sstc2025.v1.48	en_US
dc.description.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	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	income tax	en_US
dc.subject	tax revenues	en_US
dc.subject	taxation	en_US
dc.subject	tax period	en_US
dc.subject	income tax rates	en_US
dc.subject	taxpayer	en_US
dc.subject	tax	en_US
dc.title	Analysis of the Method of Taxing Income of Natural Persons in the Republic of Moldova	en_US
dc.title.alternative	Analiza modalității de impunere a veniturilor persoanelor fizice în Republica Moldova	en_US
dc.type	Article	en_US
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