THEORIES ON THE TAX SYSTEM AND THE IMPACT OF MANAGERIAL ADMINISTRATION IN THE REPUBLIC OF MOLDOVA

Sofia Scutari and Tolan Anca Elena
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Sofia Scutari: University of European Political and Economic Studies "Constantin Stere" Chișinau, Moldova
Tolan Anca Elena: University of European Political and Economic Studies "Constantin Stere" Chișinau, Moldova

Social-Economic Debates, 2024, vol. 13, issue 2, 22-33

Abstract: This article describes the importance of the fiscal system and the impact of managerial administration in the Republic of Moldova. The authors describe theories formulated by classical and contemporary researchers and formulate their own definition regarding the tax system. The author also evaluates the impact of the tax administration directed by the managers of the tax service in the Republic of Moldova. According to this analytical study, the authors make conclusions and recommendations regarding the improvement of managerial administration and the efficient functioning of the respective sector. This article will be useful for teachers, students and researchers in the field of fiscal and financial system management, as well as taxpayer compliance with the rules of this system.

Keywords: Fiscal system; tax; public authorities; taxation; budget; fiscal managers; apparatus. (search for similar items in EconPapers)
JEL-codes: E62 E63 H25 H30 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:sdb:social:v:13:y:2024:i:2:n:3:p:22-33

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