The Importance of fiscality for Economic Development. Case study – Republic of Moldova

Francu Laurentiu Gabriel (), Buzoianu Ovidiu Andrei Cristian (), Oancea Negescu Mihaela Diana (), Troaca Victor Adrian () and Gombos Carol Cristina ()
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Francu Laurentiu Gabriel: Bucharest University of Economic Studies, Bucharest, Romania
Buzoianu Ovidiu Andrei Cristian: Bucharest University of Economic Studies, Bucharest, Romania
Oancea Negescu Mihaela Diana: Bucharest University of Economic Studies, Bucharest, Romania
Troaca Victor Adrian: Bucharest University of Economic Studies, Bucharest, Romania
Gombos Carol Cristina: Bucharest University of Economic Studies, Bucharest, Romania

Proceedings of the International Conference on Business Excellence, 2021, vol. 15, issue 1, 425-433

Abstract: The topicality of the topic lies in the importance of taxation and reforms in this field for the economic development of any state. For the EU, as a conglomeration of states and as an exponent of economic globalization, taxation has a strong influence on the multiple economic processes that take place within this structure, as well as within each member state. Undoubtedly, from the perspective of the possible association with the European Union, for the Republic of Moldova, the fiscal changes with subsequent impact on the socio-economic development have a special importance. However, Community tax policy is difficult to impose in the European area, especially because of the obstacles it faces, especially those caused by the Member States themselves, which are reluctant to apply common rules, in particular to the elimination of various forms of tax discrimination, double taxation or tax evasion. The main tools that the European Union intends to use to bring Member States’ taxation closer together are tax harmonization and tax cooperation between Member States.

Keywords: fiscality; economic development; tax policy; European integration (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:poicbe:v:15:y:2021:i:1:p:425-433:n:29

DOI: 10.2478/picbe-2021-0039

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