Abstract
In July 2014, the Parliament of the Republic of Moldova ratified the Association Agreement between the Republic of Moldova and the European Union and the European Atomic Energy Community and their member states, of the one part, (hereinafter – the AA RM-UE). According to the AA, the Republic of Moldova is to harmonise its national legislation to the acquis communautaire and the respective actions and deadlines are set. Harmonization of national legislation, including tax legislation, is a prerequisite for achieving the objective of the Republic of Moldova’s accession to the European Union. Our study highlights the main challenges in the field of tax legislation that public authorities are to manage during the harmonization process.
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