Abstract
Abstract The topicality of the topic lies in the importance of taxation and reforms in this field for the economic development of any state. For the EU, as a conglomeration of states and as an exponent of economic globalization, taxation has a strong influence on the multiple economic processes that take place within this structure, as well as within each member state. Undoubtedly, from the perspective of the possible association with the European Union, for the Republic of Moldova, the fiscal changes with subsequent impact on the socio-economic development have a special importance. However, Community tax policy is difficult to impose in the European area, especially because of the obstacles it faces, especially those caused by the Member States themselves, which are reluctant to apply common rules, in particular to the elimination of various forms of tax discrimination, double taxation or tax evasion. The main tools that the European Union intends to use to bring Member States’ taxation closer together are tax harmonization and tax cooperation between Member States.
Highlights
Tax harmonization involves a process of reconciliation between the national legal rules of the Member States, as well as between national legal rules and Community rules, which translates into the obligation of national tax systems to comply with Community rules, the obligation based on the principle of Community rules in relation to the national ones
Tax harmonization is based on legislative harmonization, which must cover all types and forms of taxation practiced in the Member States (Alexandru, 2002)
The difficulties encountered by the legislative harmonization effort have led the European Union to try to use more efficient and easier to accept means by the states, respectively by using other means of fiscal cooperation between the member states (Agnese, 2015)
Summary
The European vector of the Republic of Moldova directs the reform efforts, related to the entire economic system, as well as to the fiscal one, in order to connect to the European standards, outlining new approaches to contemporary taxation (Hallett and Hougaard, 2016). These aspects give the chosen research topic a current context, which is to be capitalized later in practical terms, and theoretically, through new scientific investigations, a consequence of the complexity of the fiscal issue (Salvador et al, 2014)
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