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Facilităţile fiscale ca instrument de stumulare a investiţiilor
[Tax incentives as a tool to boost investment]

Author

Listed:
  • Balan, Aliona

Abstract

In the present article we make reference to the role of tax incentives in stimulating investment. There are a number of factors that influence the investment process, including tax concessions, as one of the most common measures of support by the state of investment activity. In this paper it is presented an analysis of the existing tax incentives in the Republic of Moldova aimed at stimulating investment activity, have been identified the types of tax breaks that have the greatest impact on investment incentives, as well as proposed some recommendations on the granting of tax incentives and customs in order to stimulate investment activity in the Republic of Moldova.

Suggested Citation

  • Balan, Aliona, 2018. "Facilităţile fiscale ca instrument de stumulare a investiţiilor [Tax incentives as a tool to boost investment]," MPRA Paper 91843, University Library of Munich, Germany, revised 2018.
    • Handle: RePEc:pra:mprapa:91843
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    More about this item

    Keywords

    investment; taxes; tax incentives; methods of regulation; fiscal policy;
    All these keywords.

    JEL classification:

    • M2 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics

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