Analysis of Normative Acts Regulating the Accounting of Excises in the Republic of Moldova and Romania

Abstract

Excise duties represent an important category of indirect taxes applied to specific products such as alcohol, tobacco, petroleum products, and certain luxury goods. These taxes are included in the final price of the products and are ultimately paid by consumers. The role of excise duties is twofold: on one hand, they constitute an essential source of revenue for the state budget, and on the other hand, they are used to regulate the consumption of certain products that may have negative effects on health or the environment. Both the Republic of Moldova and Romania apply excise duties to similar categories of products; however, legislative and economic differences between the two countries influence the level and method of collecting these taxes. A comparative study of excise duties in these two countries is essential for understanding the impact of these taxes on the economy and consumer behavior. In this context, an analysis of the fiscal regulations in the Republic of Moldova and Romania will highlight both the similarities and differences between the two tax systems, providing a clear perspective on how excise duties contribute to economic development and the fiscal policy of each state. CZU: 657.446:336.226.33(478+498); JEL: M40, M41, M48