Evolution of Tax Revenues in the Republic of Moldova in the Context of Integration into the European Union

Abstract

The study explores the evolution of fiscal revenues in the Republic of Moldova amid European integration, focusing on tax policy alignment with EU standards. The integration process requires adjustments, particularly in VAT and excises, to ensure compliance with the EU single market. The research is based on statistical analysis and comparative methods, using data from national and European institutions. Harmonizing Moldova’s fiscal system with EU regulations involves legislative reforms, improved tax administration, and measures to combat tax evasion. Key recommendations include advancing digitalization, enhancing tax collection efficiency, and supporting economic stability. Aligning fiscal policies with European standards is crucial for Moldova’s financial sustainability and integration into EU structures. CZU: 336.2(478+4EU); JEL: E62, F15, H2, H3, H21, H29