Impactul Impozitelor directe asupra proceselor social- economice în Republica Moldova

Abstract

The objective of this research is to demonstrate the importance of direct taxes in the Republic of Moldova in the context of social-economic processes. So, the social influence of direct taxes is quite vast, because they are an instrument for redistributing a share of the GDP (Gross Domestic Product) to social classes, provides the state with the necessary resources to carry out its activities, as well as to satisfy public needs. From the economic point of view, direct taxes are the main source of collection of financial resources to the state budget. DOI: https://doi.org/10.53486/sstc.v2.10; CZU: 336.226(478); JEL: H24, H61