THE EVALUATION MECHANISM OF THE TAX PRESSURE ON THE ECONOMY IN THE REPUBLIC OF MOLDOVA

Corina Bulgac ()
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Corina Bulgac: Academy of Economic Studies of Moldova

Economy and Sociology, 2017, issue 1-2, 140-147

Abstract: The relevance of the research topic to today’s realities lies in the fact that one of the indicators, which makes it possible to evaluate the tax policy effectiveness at macroeconomic level, is the indicator of the tax pressure. Nowadays, an important component of the effective financial management is considered the efficient tax planning and the tax pressure management, which is one of the key factors for a successful economic activity. It is important to understand that the state's purpose is to collect sufficient taxes to ensure the good operation of all state functions, and along with this, to avoid an excessive tax pressure and not to allow it to repress the economic activity of the economic agents. The purpose of this study is based on the argument that the indicator of the tax pressure on the economy, unfortunately, does not reveal the actual level of tax exemptions based on the country's GDP. The study is based on using modified methods of calculating the indicator of the country’s tax pressure, which are proposed by the author and can be used for regulatory purposes. The study reveals that, independently, this indicator reflects the share of GDP redistributed through taxes. But only in combination with other important indicators of the socio-economic development of the country we can estimate the level of taxation in the country and the efficiency of the fiscal system operation. The analysis of some indicators in a number of countries shows that in Moldova the high tax pressure is associated with the low level of GDP and the GDP per capita compared to other countries.

Keywords: tax pressure; tax receipts; fiscal policy; fiscal administration; tax payments; tax regulation. (search for similar items in EconPapers)
JEL-codes: H25 H32 (search for similar items in EconPapers)
Date: 2017
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