2014, no. 1

Posted on by sadmin

SOME FISCAL ASPECTS OF EUROPEAN INTEGRATION OF REPUBLIC OF MOLDOVA

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Authors:  
Ivan LUCHIAN, PhD, Associate Professor, International Institute of Management IMI-NOVA

European integration of Republic of Moldova requires solvation of many issues, including those relating to fiscal aspects. The main of them are related to the harmonization of tax legislation of the Republic of Moldova to the European and the operation of the shadow economy and tax fraud. This article will be devoted to reflection problems and some ways of resolving them.

Keywords:  
taxes, VAT, excises, custom duties, tax fraud.