IREK – AESM: Institutional Repository of Economic Knowledge
Role of VAT in the Formation of Tax Revenues
- DSpace Home
- →
- Facultatea Finanţe
- →
- 2.Articole
- →
- View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.
| dc.contributor.author | Solonari-Rudean, Artur
|
|
| dc.date.accessioned | 2025-09-19T08:54:39Z | |
| dc.date.available | 2025-09-19T08:54:39Z | |
| dc.date.issued | 2025-04 | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/4596 | |
| dc.description | SOLONARI-RUDEAN, Artur. Role of VAT in the Formation of Tax Revenues = Rolul TVA la formarea veniturilor fiscale. Online. Coord. șt.: Corina BULGAC. In: Simpozionul Ştiinţific cu participare internaţională al Tinerilor Cercetători. Ediţia a 23-a: Lucrări ştiinţifice, 11-12 aprilie 2025. Chişinău: SEP ASEM, 2025, vol. 1, pp. 294-297. ISBN 978-9975-168-36-6 (PDF). Disponibil: https://doi.org/10.53486/sstc2025.v1.68 | en_US |
| dc.description.abstract | The Value Added Tax (VAT) is one of the most important pillars in the formation of budget due to the fact that it is indirect and aims at final consumption. The present study explores VAT's fundamental contribution in the creation of fiscal revenues in the Republic of Moldova, analyzing its contribution and the difficulties in its collection. Based on the data for 2020-2024, the study analyzes VAT revenue trends using indicators such as per capita VAT, its percentage of total fiscal revenues, and its dynamics of growth. The methods used are statistical analysis and trend assessment, and the study finds a 70% growth in revenue during the period, fueled by inflation and consumption growth, even as the population decreased. The findings highlight VAT's stability as a revenue source and its potential in fostering tax compliance because of deduction mechanisms, with implications for sustainable fiscal management. CZU: 336.226.322; JEL: E62, H20, H25 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | ASEM | en_US |
| dc.subject | value-added tax | en_US |
| dc.subject | tax revenue | en_US |
| dc.subject | Gross Domestic Product | en_US |
| dc.subject | revenue stability | en_US |
| dc.title | Role of VAT in the Formation of Tax Revenues | en_US |
| dc.title.alternative | Rolul TVA la formarea veniturilor fiscale | en_US |
| dc.type | Article | en_US |
