Criclivaia, Diana2021-04-302021-04-302008CRICLIVAIA, Diana. Optimizarea fiscală şi posibilităţi de aplicare a acesteia în practica fiscală autohtonă. In: Studia Universitatis Moldaviae. Seria Ştiinţe Exacte şi Economice: Matematică. Informatică. Fizică. Economie. Revistă științifică. 2008, nr. 8(18), pp. 165-173. ISSN 1857-2073.1857-2073http://studiamsu.eu/nr-8-18-2008/https://msuir.usm.md/handle/123456789/4236Stable, accessible to all-round analysis and rather simple in application the system of taxation is a strong enough stimulus for the fulfillment of investments or for refusal of them. From practical perspective, by using internationally proven methods, this paper provides recommendations on: improvement of taxation system in Republic of Moldova by optimization of taxation of non-residents operating in Republic of Moldova and domestic companies operating abroad; how to increase efficiency of tax planning; identification of conditions required for efficient investments, from the taxation perspective.rooptimizărea fiscalăvenituristrategia „stepping stone”Article