Reformarea administerării fiscale în Republica Moldova prin prisma remodelarii proceselor de lucru utilizate

Abstract

Tax administration in the Republic of Moldova was designed in the beginning of 90th based on principles and values which was proper on that particular moment. In time, all economies were changed by external and internal factors and tax administration system was changed by passing three phases of reforming. In the context of European Union proximity and based on the necessity of taxpayers and tax administration, it is necessary to reengineer tax administration system for obtain major benefits and to avoid effects of external and internal shocks.