Articole

Permanent URI for this collectionhttps://rses.ince.md/handle/123456789/25

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Start date: 2020End date: 2024

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Now showing 1 - 10 of 52
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    Analysis of the Estimation and Impact Methodology of Tax Evasion for Industrial Entities
    (Springer, 2023) Sargu, Nicu; Valeeva, Yulia; Timus, Angela; Yelesin, Evgeny
    The 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.
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    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, Angela
    Currently, 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.
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    Estimarea costurilor producţiei știinţifice rezultate din proiecte din cadrul Programului de Stat (2020-2023) din Republica Moldova
    (2023) Railean, Veronica; Timus, Angela
    The 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.
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    Highlights, concepts and methods in addressing the shadow economy: theoretical approach and some countries’ experience
    (”Independenţa Economică”, 2020) Timus, Angela; Ceban, Alexandru
    From 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.
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    Efficient Waste Management: Economic Aspects
    (2022) Timofei, Olga
    At present, waste reduction or elimination has become a serious environmental concern for most countries and a priority for companies. Waste is not only an environmental problem but also an economic loss. A prerequisite for flourishing economic activity is the efficient management of waste and other resources. The recovery of waste resources has become an industrial reality due to technological innovations in the era of raw materials shortage. Sustainable materials management goes further than ecological waste management and focuses on the efficient use of available materials. The article aims to research the waste management process, shed light on the place of waste management in promoting the circular economy, and outline positive experiences in this area by highlighting the potential benefits and economic costs of applying these practices. That could serve as an incentive to accelerate efficient waste management processes in the Republic of Moldova. Waste management benefits the environment but also increases the number of companies and jobs. The presented article discusses waste management issues and shows some current issues related to them. The paper the authors wrote within the frame of the state project 20.80009.0807.22. - Developing a mechanism for the circular economy creation in the Republic of Moldova.
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    Municipal waste management financing opportunities.
    (2022) Iordachi, Victoria; Timus, Angela
    Developing 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.
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    International Experience of Environmental Taxes and Its Implications for the Republic of Moldova
    (2023) Timus, Angela; Chironachi, Corina
    Thеrе 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.
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    Monetary Support and State Aid under the Pandemic Challenges in Romania: A Comparative Approach
    (2024) Clichici, Dorina; Dragoi, Andreea-Emanuela; Timus, Angela
    The COVID-19 pandemic has rapidly led to a severe deterioration of the global economic environment and a sharp worsening in the international financial market sentiment. Hence, the European governments adopted extraordinary monetary and state aid policies to mitigate the economic collapse and stabilise the financial markets. Romania was no exception, being significantly affected by the pandemic. Against this background, the paper aims to analyse the peculiarities of the monetary support and state aid adopted by Romania and by other EU Member States in the context of the pandemic crisis to increase the resilience of their national economies. Our main findings reveal that the monetary support provided in Romania consisted in significant liquidity injections into the financial system, and in the purchase of state securities from the secondary market. In Romania, the largest part of the total state aid was directed to SMEs from the processing industry, constructions, wholesale and retail trade, transport, and the storage sector, especially through guarantees and direct grants.
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    Sustainable budgeting - building the future through smart policies
    (2024) Iordachi, Victoria; Timofei, Olga
    In the current era of climate change and economic challenges, the concept of sustainable budgeting has become increasingly important. Sustainable budgeting is not only about the efficient management of financial resources, but also about the balanced approach to the needs of the present without compromising the ability of future generations to meet their own needs. In this article, we will explore the importance and impact that smart sustainable budgeting policies can have on the environment, society and economy. We will analyze the practice of foreign countries regarding ways of managing the state’s financial resources and directing them to sectors and projects that promote sustainable development and contribute to the achievement of environmental and social goals.
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    Exploring Moldovan educational offerings and predicting competences in intelligent specialization domains: a comprehensive study
    (2024) Gribincea, Corina; Ungur, Cristina
    This paper examines the challenges hindering the alignment of skills with labor market demands in Moldova. Two main issues are identified: first, the educational system’s inability to respond adequately to labor market needs, resulting in a significant disparity between required skills and those produced by educational programs. This disconnect may stem from outdated curriculum, inadequately trained specialists lacking updated knowledge, and skills relevant to contemporary industries. Second, there exists a weak strategic collaboration between key stakeholders, notably between companies and educational institutions. Insufficient collaboration hampers efforts to identify skills gaps and tailor educational offerings to meet industry requirements. The repercussions of these challenges are profound, as the shortage of qualified personnel impedes enterprise performance and necessitates the curtailment of development plans and production indicators for many employers. Addressing these issues requires concerted efforts to bridge the gap between education and industry and foster stronger partnerships between stakeholders to ensure a more responsive and effective labor market. The article was developed within the framework of 3.70105.0807.10T Project for Young Researchers “Development of new working models in the context of post-pandemic consequences and strengthening of job-specific skills for occupations and areas of smart specialization in the Republic of Moldova”.