Местные налоги и сборы – их роль в формировании местных бюджетов и развитии инфраструктуры (Существующие проблемы и возможные пути решения) [Articol]

Abstract

This article is dedicated to the research of the taxation system on the local level in the Republic of Moldova, the role of the local taxes and fees for the budgets of the administrative-territorial units, as well as the outlining the factors with a negative impact on the functioning of the present system and, consequently, determining the ways to eliminate the deficiencies and elaboration of the means for its efficiency.