Browsing by Author "Certan, Ion"
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Item EVOLUŢIA ECONOMIEI NAŢIONALE DUPĂ DECLARAREA INDEPENDENŢEI REPUBLICII MOLDOVA(CEP USM, 2011) Certan, Simion; Certan, IonThe Declaration of independence practically broke the centralized economic system and re-oriented the national economy towards one based on free market relationship, reform that convert public property into private, ensuring of a balance within the economy’s braches, adjusting them to local specifics, etc. In this article the authors present an impartial study of the national economy evolution through the prisms of reforms effects, analyzed the impact of public-private conversion on resources and their availability.Item IMPACTUL ACORDULUI DE ASOCIERE DINTRE UNIUNEA EUROPEANĂ ȘI REPUBLICII. MOLDOVA ASUPRA FORMĂRII POTENȚIALULUI INTELECTUAL(AGEPI, 2015) Certan, Simion; Certan, IonImpact of the Association Agreement between the European Union and the Republic of Moldova in the Formation of Intellectual Potential The functionality of the new economic system of the Republic of Moldova, based on market relations and open to the world, frequently marked by dynamism, uncertainty and risk often, sometimes even hostile, depends, crucially, on innovation activity. Innovation activities, training innovation potential will de&nitely be inlluenced by the association Agreement between the EU and Moldova. The article refects on the advantages of our country in the European Union integration process, innovative business development, training potential and proposes some measures that would contribute to the objectives of the Agreement on these particular aspects.Item MOLDOVAN TAX ADMINISTRATION: 25 YEARS OF EXPERIENCE AND FUTURE CHALLENGES(National Institute for Economic Research, 2015) Criclivaia, Diana; Certan, IonThe Republic of Moldova, since independence, decided to consolidate its pl ace 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 Reform of national economy was oriented towards substitution of an old, outdated and almost collapsed socioeconomic system by one ca pable to ensure the continued progress in society.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 underst and 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.