Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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Subject: search.filters.subject.control fiscal

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    POSIBILITĂŢI DE ORGANIZARE ŞI UTILIZARE A PRACTICII CONTROLULUI FINANCIAR-FISCAL ÎN CONDIŢIILE REPUBLICII MOLDOVA
    (CEP USM, 2016) Caprian, Iulia; Doga-Mîrzac, Mariana
    Importanţa deosebită a controlului financiar-fiscal este determinată de faptul că acesta este exercitat în virtutea dreptului pe care societatea îl are de a-şi apăra interesele fundamentale. Asigurarea resurselor financiare necesare statului se realizează prin sistemul fiscal, respectiv prin cele două funcţii principale ale acestuia: funcţia socială şi funcţia de control. Controlul financiar-fiscal, prin pârghiile oferite de sistemul fiscal sub forma impozitelor şi taxelor, penetreaz activităţile agentului economic, stabilind modul în care acesta respectă legalitatea şi dacă desfăşoară o activitate economică eficientă.
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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 Reform of national economy was oriented towards substitution of an old, outdated and almost collapsed socioeconomic system by one ca pable to ensure the continued progress in society.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.