INFLUENȚA TAXELOR INSTITUITE ÎN REPUBLICA MOLDOVA ASUPRA ACTIVITĂȚII ECONOMICE A ENTITĂȚILOR

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Date

2020

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CEP USM

Abstract

This article describes how the financial and economic activity of the entity is influenced by taxes. Their complexity, as well as the multitude of ambiguities of local taxes, customs, leave their mark on the total cost, on the prices of the products, goods or services provided by the entity. The increase of taxes, of quotas and the complicated determination system implies the use of a unique methodology for quantitative assessment of the fiscal preasure applied to the entities, branches or areas of activity.

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Keywords

economic entity, customs duty, local tax, accounting policies, tax base, taxa locală

Citation

LAVRENCIUC, Lilia. Influența taxelor instituite în Republica Moldova asupra activității economice a entităților. In: Paradigme moderne în dezvoltarea economiei naţionale şi mondiale: conf. șt. intern. 30-31 octombrie 2020, Chisinău. Chişinău: Centrul Editorial-Poligrafic al USM, 2020, pp. 248-253. ISBN 978-9975-152-69-3.

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