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Item Analysis of the Estimation and Impact Methodology of Tax Evasion for Industrial Entities(Springer, 2023) Sargu, Nicu; Valeeva, Yulia; Timus, Angela; Yelesin, EvgenyThe paper is focused on the phenomenon of tax evasion, its effects and ways of sizing it. The objective includes a fundamental theoretical analysis study of the methodological part focused on the indicator of fiscal pressure. In the work, the authors presented the causal links between taxation, fiscal pressure and fiscal evasion, how these phenomena are measured at the macro and micro economic level. Studying the causes and effects of tax evasion manifested at the country and organization/entity level, the researchers mentioned the financial position, financial performance and cash flows as elements to reduce tax fraud. For this, different formulas for calculating tax pressure and tax evasion have been established, presented and systematized to reduce tax pressure through the financial performance of the entity.Item Evolution of research and development expenditure at global, regional and national levels(Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), 2020) Railean, Veronica; Timus, AngelaCurrently, the funding system of the research sector around the world has undergone impressive structural changes. The purpose of this study is to present the evolution of research and development expenditures: total, regionally, by leading countries and in the Republic of Moldova. The analysis of global expenditures for research and development, over a period of 15 years, highlighted their doubling.Item Estimarea costurilor producţiei știinţifice rezultate din proiecte din cadrul Programului de Stat (2020-2023) din Republica Moldova(2023) Railean, Veronica; Timus, AngelaThe purpose of the study is to describe a method for estimating the investment and capitalization costs related to the scientifi c products obtained in the organizations belonging to the research sector of the Republic of Moldova. The general research methods are: offi ce research, deduction and induction, mathematical-analytical. The paper presents an analysis of the estimation of costs for scientifi c products based on strategic priorities, as well as a case study on the estimation of the capitalization costs of the scientifi c results of a project from the State Program for the years 2020-2022. The result of the research shows that depending on the strategic priority, the average cost per scientifi c result varies, and the total cost of the State Program is 39.9 thousand MDL per scientifi c result. Scopul studiului constă în descrierea metodei de estimare a costurilor de investiţii și de capitalizare aferente producţiei știinţifi ce obţinute la organizaţiile care fac parte din sectorul de cercetare din Republica Moldova. Metodele generale de cercetare sunt: cea a cercetării de birou, cea a deducţiei și inducţiei, precum și cea matematico-analitică. În lucrare sunt prezentate o analiză a estimării costurilor producţiei știinţifi ce pe priorităţi strategice, precum și un studiu de caz privind estimarea costurilor de capitalizare ale rezultatelor știinţifi ce ale unui proiect din Programul de Stat pentru anii 2020-2022. În urma cercetării se constată că, în funcţie de prioritatea strategică, costul mediu per rezultat știinţifi c variază, iar costul total pe Programul de Stat constituie 39,9 mii lei per rezultat știinţific.Item Practical considerations regarding the treasury budget of the enterprise(2017) Tirlea, Mariana Rodica; Timus, AngelaThe treasury budget belongs to the category of the company's synthesis budgets and it represents a tool for financial planning in the financial management system of cash and the financial control that illustrates the inflows and outflows. According to the legal regulations, the treasury budget of the enterprise is a compulsory budget that must be periodically drawn, respectively at financial year level, quarters, decades, semi decade, days, which reflects the accumulation and decrease of cash. Treasury budget is a management tool for forecasting. Cash management efficiency entails increasing of the receivables speed, performing payments at maturity date, in consequence the synchronization of cash flows.Item The estimation of insurance potential: methodological analysis(2017) Timus, Angela; Ungur, CristinaThe development of the insurance sector is a priority for economies around the world, especially for the emerging economies due to their capacity to engage in investment activities. Insurance markets are recognized worldwide as important financial market actors and as factors of economic growth generation. Investment possibilities are determined by impressive financial resources managed by insurance companies. In this article we would like to analyze the factors that determine insurance investment sources and present instruments for analyzing insurance companies' investment potential.Item Role of informational technology in increasing voluntary compliance by taxpayers(”Independenţa Economică”, 2017) Iordachi, Victoria; Timus, AngelaThe primary objective of fiscal administration is to encourage, facilitate and maintain a high degree of voluntary compliance by taxpayers which will allow concentrating resources on identifying and dealing with those taxpayers who fail to fully comply with their tax obligations. At the same time, for fiscal authorities tax systems based on turnover imply a high risk of evasion because taxpayers can easily submit false data. Particularly, in case of cash transactions, the problem of detecting cases of under- declaring becomes a real challenge. In foreign practice, promotion of measures to combat tax evasion is part of a wider program to support the business environment through reduction of tax burden and encouragement of payment compliance, as well as to ensure a competitive business environment, which will be undistorted by unfair competition. To accomplish this purpose, in developed countries, tax administrations have for years been appealing for technological advances implemented in private sector. At the same time, in developing countries, the opportunities that technology offers are more elusive. This article relates some of practices used by fiscal authorities to encourage tax declaring, especially by small business and self-employed, as well as measures that are based on civic consciousness.Item New trends in fiscal stimulation evaluation(,,Victor Slăvescu” Centre For Financial And Monetary Research, 2017) Timus, Angela; Cociug, Victoria; Afteni, LauraFiscal and budgetary policy reflects the state's choice for necessary actions to be taken in order to ensure the population welfare and sustainable economic growth, naturally involving revenue mobilization and public spending. The insurance of a long-term macroeconomic growth is driven by several specific mechanisms and instruments, one representing the reduction of fiscal pressure by applying a system of tax incentives.Practically, all countries stipulate in their fiscal policies a robust set of instruments of special regimes, incentives and fiscal facilities to encourage the taxpayer to launch or consolidate his business to generate higher tax levy in the future. Such policies support sustainable economic growth, facilitate R & D-innovation, especially SMEs involved, eco-energy industries and high-value commodities, start-ups in IT, support scientific and technical progress. Applying tax incentives through their incentive function involves transferring public revenue over the next period, as a result of reducing budget funding capacity, while many researchers and experts qualify postponement of revenue with a "budget expense". In this context, we intend to study in this paper the good practices of applying tax incentives in stable economies and in those aspiring to a higher level of development to identify models for assessing their impact on the budget, and implicitly on sustainable growth. The result of these researches will also be the identification of an optimal model for assessing tax incentives in the context of the specificity of the economy of the Republic of Moldova and the formulation of recommendations on the way of its implementation in order to regulate business stimulation policies by diminishing the fiscal pressure.Item Highlights, concepts and methods in addressing the shadow economy: theoretical approach and some countries’ experience(”Independenţa Economică”, 2020) Timus, Angela; Ceban, AlexandruFrom ancient times the shadow economy has always found various ways and means to have its presence in any national economy in various forms. The development of this phenomenon leads to an economic activity parallel to the official one, which will eventually lead to the loss of control of the state authorities. The paper aims to make a general analysis of the theoretical aspects of shadow economy, being focused on concept approach, methodology of evaluation, as well as presentation of some countries’ experience in assessing the shadow economy. Taking into account that the paper has a pronounced theoretical character, the research methods are mainly focused on bibliographic research of foreign and local articles of scholars who dedicated their work to assessing the shadow economy. At the same time, a series of other scientific research methods have been used such as: the logical-abstract method, the method of comparison, the monographic method, etc. The main results are focused on development of an own definition of shadow economy by the authors and assessment of evaluation methods through their advantages and limits.Item Municipal waste management financing opportunities.(2022) Iordachi, Victoria; Timus, AngelaDeveloping countries face various obstacles in proper and sustainable waste management. Their authorities cannot manage waste properly because this process requires significant financial resources. Our analysis highlighted the problems of poverty and unstable finances, more precisely, the main reason waste management does not appropriate is the lack of budgets at the local or state level. The administrations need to allocate more funds for integrated sustainable waste management to achieve better results. This article describes different options for municipal waste management projects' financing based on the experience of several selected countries. Particularly it focuses on problems and challenges of the Republic of Moldova in municipal waste sector financing. In conclusion, we gave several recommendations for improving the waste sector financing policy. Also, we underlined that it is necessary to develop a methodology for calculating tariffs. At present, the local public administration has developed those tariffs based on old regulations, which are already outdated in time and do not reflect actual costs for adequate waste management.Item International Experience of Environmental Taxes and Its Implications for the Republic of Moldova(2023) Timus, Angela; Chironachi, CorinaThеrе is a growing trend towards a grееn еconomy duе to incrеasing еnvironmеntal and climatе risks. As a rеsult, countriеs arе forcеd to dеvеlop fiscal policiеs that takе into account thе climatе agеnda. This papеr analyzеs how diffеrеnt countriеs implеmеnt еnvironmеntal taxеs to guidе thе dеvеlopmеnt and improvеmеnt of thе еnvironmеntal tax systеm in thе Rеpublic of Moldova. Thе papеr еxaminеs thе main catеgoriеs of еnvironmеntal taxеs in diffеrеnt countriеs, analyzеs thе еconomic impact of еnvironmеntal protеction basеd on forеign еxpеriеncе, and еxplorеs potеntial approachеs to еnvironmеntal tax rеform in thе Rеpublic of Moldova.