Rolul financiar al veniturilor percepute de serviciul vamal din Republica Moldova

Abstract

The revenues collected by the Customs Service of the Republic of Moldova belong to the category of indirect taxes and contribute significantly to the procurement of the necessary budget revenues. In this regard, the research aims to analyze the role of customs duties in the process of accumulating state budget revenues. Therefore, the financial role of the revenues collected by the Customs Service is freely perceivable, namely by the fact that these revenues contribute to an extent of more than 50% to the generation of State Budget resources. DOI: https://doi.org/10.53486/sstc.v2.20; CZU: 336.24(478); JEL: H2, F13, H6