Funcția fiscală a taxei vamale

Abstract

The functions of the customs duty are analyzed at the contemporary stage of development of the economy. Currently import duties do not effectively perform the function of protecting the internal market, a function that could be largely taken over by foreign exchange regulation. Statistical data are presented that reflect the role of customs duties in the formation of revenues of the state budget of the Republic of Moldova. Customs duties have a lower influence compared to other import duties, such as VAT and excise duties on the state budget of the Republic of Moldova, thus bringing added value to public revenues.