USE OF CORPORATE INCOME TAX IN ACHIEVING ECONOMIC GROWTH OBJECTIVES. THE CASE OF THE REPUBLIC OF MOLDOVA

Dorel Noroc ()
Additional contact information
Dorel Noroc: Academy of Economic Studies of Moldova, MD-2005, Republic of Moldova

European Journal of Accounting, Finance & Business, 2024, vol. 12, issue 1, 62-68

Abstract: The paper contains the author's analysis and research on using the corporate income tax for economic recovery after the post-crisis period. The case of the Republic of Moldova, which implemented a tax reform regarding the tax exemption on reinvested profit, is analyzed. The article aims to explore the effects of the reform from the perspective of the impact on economic growth and budget revenues. Following the analysis, solutions are proposed to improve the national tax system to contribute more to economic growth. The solutions aim to implement tax incentives better directed to the intended purpose and have a lower budgetary impact.

Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.accounting-management.ro/getpdf.php?paperid=34_10 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:12:y:2024:i:1:p:62-68

Access Statistics for this article

European Journal of Accounting, Finance & Business is currently edited by Stefan cel Mare University of Suceava, West University of Timisoara

More articles in European Journal of Accounting, Finance & Business from "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Liviu Scutariu ( this e-mail address is bad, please contact ).