Taxa vamală – instrument al politicii comercial- fiscale a statului [Articol]

Abstract

The customs duty are a tool of the commercial-fiscal policy, which intervenes in the creation of cost barriers, increasing the price of goods. Rising costs, as a result of reduced imports, develop the domestic economy. The actuality of the researched topic can also result from steps taken by Republic of Moldova in order to join European Union. This determines the necessity and actuality of the reform of the legal framework on customs duties and the determination of the customs value of goods.