SCUTIRILE ACORDATE PERSOANELOR FIZICE PRIN PRISMA NOILOR REGLEMENTĂRI

Abstract

Fiscal policy is the totality of regulations, methods and instruments used by government for the formation of financial public resources, their use in financing public actions and for influencing economic and social life. The evolution of social relations in trend with the state to implement changes in tax legislation to regulate it to international standards, including income tax and exemptions for natural persons, requires the need to conduct some study in this regard. The study includes the aspects of the fiscal policy adopted by Law no. 257/2020 regarding the tax exemptions for natural persons, such as some aspects of the provisions of art. 33-35 of the Fiscal Code of the Republic of Moldova (types of exemptions: personal exemptions and major supplementary exemptions, dependency exemptions, exemptions for husband/wife).