Regimurile fiscale speciale ca instrument al politicii financiare contemporane

Abstract

Nowadays, economic changes promoted in Moldova have aimed at ensuring sustainable growth and increasing standard of living of the population. Unfortunately, development of national economy was strongly influenced by socio-economic processes, and contributed to radical changes in the country, but not correspond completely to develop strategic directions, as they were accompanied by a certain economic instability. Taking into account international experience, we believe that is necessary an optimal functioning of financial policy to achieve state stability and stimulate business investment and technical and scientific development. From this point of view, should ensure appropriate combination reducing the tax burden between these areas and allow different tax regimes to stimulate entrepreneurial activity. Analyzing financial situation abroad, we conclude that is not possible to have a durabile economic growth based on a high tax burden, and for stimulation to achieve positive results, the state is to implement special tax schemes, reinforcing taxpayers responsibility and their activity. The present paper represents some results of the researches which are unfold within the institutional project “Substantiation of the Trade and Consumer Cooperatives modernization from the perspective of their implications in the sustainable socioeconomic development and consumer protection” (11.817.08.85A).