MECANISMUL DESEMNĂRII PROCENTUALE ÎN REPUBLICA MOLDOVA: PROBLEME, REALITĂȚI ȘI PERSPECTIVE

Abstract

The percentage designation presents the action through which the natural person redirects part of the amount related to the state budget to the non-governmental sector. It is a possibility for citizens to participate in the process of apportioning the public budget, which previously was only the responsibility of the state. Therefore, in this article, the author proposes to examine the course of the percentage designation since passing this mechanism by the legal framework. It is analyzed the achievements, problems and some recommendations in order to overcome the existing gaps in the percentage designation process. For a more in-depth analysis, the author examined the annual reports of the State Fiscal Service regarding the percentage designation, legislative acts in the field, press statements of civil society representatives, website pages, articles and other relevant sources regarding the analyzed subject. In this context, it is mentioned that since its implementation the percentage designation mechanism is not perfect neither for its beneficiaries nor for taxpayers. Therefore, the recommendations highlighted in the article should be taken into account especially by the decision-making actors in the Republic of Moldova.