Abstract

The fiscal system is a complex system in which the normative legislative basis of fiscal order and fiscal administration interact. The fiscal administration system includes all fiscal methods, techniques and instruments used in the management process carried out by fiscal bodies. In the conditions of Moldova's accession to the European Union, it is necessary to completely review the structure of the economy and carry out reforms in various branches, and also in the field of taxes. The tax reform is necessary both from the point of view of harmonizing the tax systems of the acceding countries with the tax systems of the EU member countries, as well as for the further improvement of Moldova's tax mechanism. In order to reduce the level of the fiscal impact of taxes on the economic situation, it is necessary to implement methods of fiscal stimulation of various economic processes, to create conditions for attracting foreign investments in order to support local producers. Creating such conditions can be done by implementing some fiscal adjustment levers (tax exemptions, use of tax credits for investments, etc.)

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