<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>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.</p>
</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.

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

Proceedings of the International Conference on Business Excellence

This work is licensed under the Creative Commons Attribution 4.0 International License.

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...

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

Publié en ligne: 31 déc. 2021

Pages: 425 - 433

DOI: https://doi.org/10.2478/picbe-2021-0039

Mots clés
fiscality, economic development, tax policy, European integration

© 2021 Laurentiu Gabriel Francu et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

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

Publié en ligne: 31 déc. 2021

Pages: 425 - 433

DOI: https://doi.org/10.2478/picbe-2021-0039

Mots clésfiscality, economic development, tax policy, European integration

© 2021 Laurentiu Gabriel Francu et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Mots clés
fiscality, economic development, tax policy, European integration