Rotaru, Lilia2021-05-042021-05-042008ROTARU, Lilia. Strategia de lărgire a bazei fiscale a unităţii administrativ-teritoriale Drochia. In: Studia Universitatis Moldaviae. Seria Ştiinţe Exacte şi Economice: Matematică. Informatică. Fizică. Economie. Revistă științifică. 2008, nr. 8(18), pp. 177-181. ISSN 1857-2073.1857-2073http://studiamsu.eu/nr-8-18-2008/https://msuir.usm.md/handle/123456789/4238Taxes are known from antiquity and appeared in the first states. They were used to cover public expenditure. Taxes are the main source of incomes of the local budget. Incomes of the local budget consist of taxes. In Republic of Moldova the local budget does not have enough incomes. In this situation the relations between budgets like equalization mechanism of financial possibilities territories are used.robaza fiscalăbugetele unităţilor administrativ-teritorialeArticle