Aspecte ale impozitului pe venit al subiecților ce desfășoară activități independente

Abstract

In this research, a study is carried out regarding the examination of the simplified regime regarding the income tax of individuals who carry out retail trade without constituting an organizational-legal form of entrepreneurial activity. The research aims to establish the link between the fiscal regime of individuals carrying out independent activities and other existing taxation regimes. Diversifying the taxation system is important to provide opportunities to all categories of taxpayers, depending on the activities they practice. The adaptation of the taxation system to the needs of the payer, with the maintenance of the debit of receipts to the state budget from the income tax, to fulfill the economic and social needs of the state, requires an examination of the evolution of this fiscal regime from its appearance until now. The direct congruence between fiscal stability and the principle of budgetary equity determines the legislator in the direction of regulating the differentiated taxation of incomes following the contributory power of the subject. That is why the research of a regime different from the standard one, highlighting the strengths of the modernization of the taxation system in the direction of diversification of tax regimes, is an important one for the subjects that apply different taxation regimes, or, the analysis of the effects of the implementation of international practices and the comparative study of the way of adapting the national legislation to the international one is the key to the successful integration of the state of the Republic of Moldova to the European and international standards. CZU: 336.226.1-057.13(478); JEL: M41, H25; DOI: https://doi.org/10.53486/isca2024.25