OPTIMIZAREA FISCALĂ ŞI POSIBILITĂŢI DE APLICARE A ACESTEIA ÎN PRACTICA FISCALĂ AUTOHTONĂ

Abstract

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.