Taxation of Income from Freelancing in the Republic of Moldova

Abstract

This research examines the tax regime applicable to income earned from freelancing in the Republic Moldova, focusing on the diversity of income sources, including service provision, digital product sales, copyright royalties, advertising, and sponsorships. The study highlights the growing importance of freelancing as an independent work model that provides flexibility and financial opportunities but also presents tax compliance challenges. The research employs methods as legislative analysis, synthesis of relevant tax framworks, and a review of specialized sources. The findings indicate that while freelancing has numerous benefits, the lack of clear tax regulations creates significant uncertainties regarding income declaration and taxation. The research concludes that updating the tax framework, improving income reporting mechanism, and increasing taxpayer awareness can enhance compliance among freelancer. CZU: 336.226.14(478); JEL: H24, H26, K34