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Tax System Elements of the Republic of Moldova

Author

Listed:
  • Traian-Ovidu Calota

    (Titu Maiorescu University)

  • Sorin-Adrian Robu

    (The Doctoral School of The Bucharest University of Economic Studies)

Abstract

We intend to present briefly the issue of taxes and fees as part of the Republic of Moldova tax system, as the business environment in Romania is increasingly interested in it. Our study, although not considered the exhaustive presentation of taxes and fees is intended to familiarize you with the basics elements of the tax system in the Republic of Moldova. In this regard, we’ll highlight the key issues on excise of goods, taxation of revenues of natural and legal persons, VAT, taxation of revenues of the non-residents, etc., need to be known by those who want to develop business in this country.

Suggested Citation

  • Traian-Ovidu Calota & Sorin-Adrian Robu, 2014. "Tax System Elements of the Republic of Moldova," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 4(1.1), pages 1-11, February.
    • Handle: RePEc:spp:jkmeit:spicks14011
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    File URL: http://spicks2014.scientificpapers.org/download/12/
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