Rolul impozitelor și taxelor locale în consolidarea autonomiei financiare locale în Republica Moldova [Articol]

Abstract

This article describes the role of local taxes in improving the financial autonomy of local authorities in the Republic of Moldova. It focuses on the legal and institutional rules that govern fiscal decentralization and assesses their real-world implications for the budgetary strength of local administrative units. Particular attention is given to structural weaknesses, including a narrow local tax base, overreliance on transfers from the central government, and insufficient empowerment of local fiscal institutions. The research is based on a mixed-methods approach, combining qualitative analysis of legal and policy documents with quantitative evaluation of national financial data and revenue indicators from selected local governments. The conclusion supports the idea that Moldova’s long-term fiscal sustainability depends on reforming its local tax system to promote transparency, stability, and fairness, while expanding the financial responsibilities of subnational authorities.