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Title: Impactul presiunii fiscale asupra economiei Republicii Moldova
Authors: Perciun, Rodica
Şeptelici, Viorica
Keywords: presiune fiscală
venituri fiscale
Republica Moldova
Issue Date: 2012
Publisher: Complexul Editorial, IEFS
Citation: PERCIUN, Rodica, ŞEPTELICI, Viorica (2012). Impactul presiunii fiscale asupra economiei Republicii Moldova. In: Analele Institutului de Economie, Finanţe şi Statistică. 2012, pp. 133-139. ISSN 1857-3630; ISBN 978-9975-4326-6-5.
Abstract: In recent years, the indices of fiscal pressures in Moldova had a more dynamic development. The fiscal pressurerequires certain limits of affordability for taxpayers. These limits are imposed by the reactions of taxpayers who can resist to compulsory levies increase, reacting with evasion, fraud, reduce productive activity or even riots. If by a certain time, the tax pay is made voluntarily by the honest taxpayer, at a time when taxes exceed certain limits of endurance events occur that bring serious damages to state's desire to collect these revenues. Taxpayer behavior becomes abnormal in any way always trying to avoid paying tax, hoping for a reduction in tax burden.
Description: Abstract în lb. engl. Bibliogr.: p. 139(7 titl.). Recenzent: Timuş Angela, doctor, conferenţiar cercetător, IEFS.
ISBN: 978-9975-4326-6-5
ISSN: 1857-3630
Appears in Collections:Articole

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