Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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Author: search.filters.author.Criclivaia, Diana

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    PARTICULARITĂŢILE ASIGURĂRII SECURITĂŢII ECONOMICE A SFEREI FISCALE DIN REPUBLICA MOLDOVA
    (CEP USM, 2011) Criclivaia, Diana
    Economic security of Republic of Moldova is largely linked to the application of preventive measures against tax offences and crimes. Tax crimes are the object of activity of law enforcement bodies and represent very complicated manifestation as deviation from the taxation is basically made by numerous hidden and refined methods, frequently including specially organized financial, economic and criminal structures. Quite often criminal processes embrace the whole branches of economy, representing direct threat of economic security to the state. In the last years fluctuation of the criminogenic environment in an economic field, penetration of criminal structures into new market institutes and mechanisms has been noticed, which, undoubtedly, assumes fluctuations of methods and ways of struggle against crimes of an economic trend with the purposes of ensuring of economic security.The analysis of structure and methods of committing economic and tax crimes and offences is of major significance. It allows revealing regional, branch and problem priorities in the process of the activity of law enforcement bodies. Analysis of violations of the tax legislation and methods of taxation evasion reveals most often applied unfair methods and circuits and allows specifying disadvantages of the operating tax legislation.
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    SECURITATEA FISCALĂ: IDENTIFICAREA SURSELOR DE AMENINŢĂRI
    (CEP USM, 2010) Criclivaia, Diana; Brumă, Inesa
    The scientific relations of the article could help to develop the concept of tax security in term of internalization of national economies, to improve methods to combat tax evasion and reduce or stop illicit and licit escape of capital.
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    OPTIMIZAREA FISCALĂ ŞI POSIBILITĂŢI DE APLICARE A ACESTEIA ÎN PRACTICA FISCALĂ AUTOHTONĂ
    (CEP USM, 2008) Criclivaia, Diana
    Stable, accessible to all-round analysis and rather simple in application the system of taxation is a strong enough stimulus for the fulfillment of investments or for refusal of them. From practical perspective, by using internationally proven methods, this paper provides recommendations on: improvement of taxation system in Republic of Moldova by optimization of taxation of non-residents operating in Republic of Moldova and domestic companies operating abroad; how to increase efficiency of tax planning; identification of conditions required for efficient investments, from the taxation perspective.
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    ABORDĂRI CONCEPTUALE ALE IMPUNERII VENITURILOR ŞI CAPITALURILOR DIN ACTIVITATEA ECONOMICĂ INTERNAŢIONALĂ
    (CEP USM, 2007) Hîncu, Rodica; Criclivaia, Diana
    Double taxation is an everlasting international problem that causes fiscal pressure growth and occurrence of tax evasion, slows down economic activities, reduces investment attractiveness and, as a result, reduces to minimum budgetary financial resources drawn from economic entities. An important role in this article belongs to the research of causes of occurrence of double taxation in the international taxation practice.
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    EVALUAREA EFICIENŢEI PLANIFICĂRII FISCALE INTERNAŢIONALE (CAZUL COMPANIEI CE REALIZEAZĂ UTILAJE PRIN LIVRĂRI COMPLEXE)
    (CEP USM, 2007) Criclivaia, Diana
    Using the methods of fiscal planning, joint venture fiscal obligations can be considerably diminished in Republic of Moldova. The most reasonable way from the fiscal point of view would be contract sharing, every part being fiscally regulated, in accordance with the legislation of Republic of Moldova. This will allow diminishing considerably the fiscal obligations of joint venture in our county.
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    MOLDOVAN TAX ADMINISTRATION: 25 YEARS OF EXPERIENCE AND FUTURE CHALLENGES
    (National Institute for Economic Research, 2015) Criclivaia, Diana; Certan, Ion
    The 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.