Moldovan Tax Administration: 25 Years Of Experience And Future Challenges

The Republic of Moldova, since independence, decided to consolidate its place among the democratic nations and open to reform economy in order to integrate it in european and international circuit. Reform of national economy was oriented towards substitution of an old, outdated and almost collapsed socioeconomic system by one capable to ensure the continued progress in society. Thus this reform could be done mainly through fiscal legitimacy and enforcement of tax administration, which may best be achieved through establishing clear, transparent, and predictable rules and procedures, especially in the administrative aspects of the tax system. With this paper we aim to examine the tax authority changes for last 25 years. Research methodology is based on the dialectic-conflictual model, whose approaches helped to bring the essence of the debate by applying methods of induction, deduction, observation, analysis and synthesis. The analysis are based on either qualitative or quantitative indicators. Results reveal the weaknesses of Moldovan tax administration system in order to understand its areas of strength. The research can be used by: taxation and regulatory authorities for elaboration of new legislation and improvement of the existing legislation; investors for evaluation of taxation efficiency in investment projects; didactic personnel in teaching specialty disciplines at economy universities.