Impozitele indirecte şi rolul lor în formarea resurselor bugetare în Republica Moldova [Articol]

Abstract

Over time, taxes are the main source of state revenue. In the conditions of the market economy, accompanied by the extension of consumption processes and trade relations, indirect taxes acquire the core role in the formation of the budgetary resources. Aiming to complete as efficiently as possible the state budget with necessary resources, the public authorities of the Republic of Moldova establish the national budgetary-fiscal system on indirect taxation mechanisms.