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Fiscal Policy Of The Republic Of Moldova: Achievements Of The Fiscal Control And Entity Behavior

Author

Listed:
  • Olimpiu GHERMAN

    (Associate Professor, State Agrarian University of Moldova)

  • Liliana CIMPOIEȘ

    (State Agrarian University of Moldova)

Abstract

It is an actual theme, determined by achievements of tax control in Moldova and its impact on the behaviour of the entity as important elements of fiscal policy. There are examined different methods for differentiating the problem, supplemented by deduction, induction, synthesis, analysis of defining phenomena of fiscal policy and its elements. The methodology used in this study is based on assessments of the theory, studies and interpretations of specialized literature and analyzes the practical activities specific for taxation at national, European and international levels, depending on which some opinions, conclusions and proposals were founded and formulated, to minimize the impact of tax evasion and fraud.

Suggested Citation

  • Olimpiu GHERMAN & Liliana CIMPOIEȘ, 2015. "Fiscal Policy Of The Republic Of Moldova: Achievements Of The Fiscal Control And Entity Behavior," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", vol. 4(4), pages 84-88.
    • Handle: RePEc:nos:ycriat:248
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    References listed on IDEAS

    as
    1. Ioan TALPOŞ & Alexandru O. CRÂŞNEAC, 2010. "The Effects of Tax Competition," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 8(9(549)), pages 39-52, August.
    2. Valentina GANCIUCOV & Alina CEBAN, 2015. "Comparable Analysis Regarding Key Macroeconomic Indicators On Moldova’S Way Towards European Integration," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 2, pages 124-137.
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    Cited by:

    1. Anna V. Tikhonova, 2021. "Key Issues of Taxation of the Self-Employed in the CIS Countries," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 81-97, December.

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