Evaluarea impactului impozitelor asupra evoluției întreprinderilor mici și mijlocii din Republica Moldova

Abstract

Taxes are essential for the state, and according to Article 58 of the Constitution of Moldova, all citizens are required to pay taxes to support the state and replenish the state budget financially. However, too much of a tax burden hinders business development. The study's subject is the development of small and medium-sized businesses. Research on small and medium-sized enterprises' activities is crucial in Moldova's case since they constitute 99.2% of all enterprises (2023). They form the core of the real sector, create jobs, and support the country’s budget with taxes. The study's primary goal is to assess the impact of taxes on the development of SMEs. This article analyzes the main trends of SMEs and assesses development prospects considering the current tax system. Also, proposals were developed regarding increasing the fairness of the tax system. JEL: M21, M29