Cercetări financiare și monetare
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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 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 Sustainable budgeting - building the future through smart policies(2024) Iordachi, Victoria; Timofei, OlgaIn 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.Item Optimizarea gestionării, cheia succesului în implementarea economiei circulare(2023) Iordachi, VictoriaThis article explores the essential role of structure management and governance in the promotion and effective implementation of the circular economy. In the context of pressures on natural resources and environmental impact, the circular economy asserts itself as a sustainable model that aims to reduce waste, reuse resources and increase sustainability. But the success of such a transition depends critically on how this complex transformation is managed. This article highlights the importance of well-defined strategic planning that includes clear objectives and performance indicators to guide the transition process. It also addresses the need to develop a coherent legal and political framework to support circular economic practices through appropriate incentives, regulations and norms. The article concludes by highlighting the major benefits of effective governance in the circular economy: resource optimization, waste reduction, innovation stimulation, positive environmental impact, job creation and increased economic competitiveness. Therefore, it is emphasized that proper structure management and governance are the fundamental pillars for a successful transition to the circular economy, benefiting the environment, the economy and society as a whole.Item Theoretical approach of illigal financial flows’ defining and identification(„Independenţa Economică”, 2022) Iordachi, Victoria; Calpajiu, PavelThe last decade has perceived illicit financial flows as a growing concern and threat to human progress. The topicality of this research is conditioned by the need for a scientific approach to the phenomenon of illicit financial flows to analyze its complexity (all dimensions and facets). At the same time, it is imperative to evaluate the existing methodologies for quantifying illicit financial flows in order to develop a methodology, which will be relevant for the Republic of Moldova, with the aim to reduce the economic-financial and social risks through their efficient management and to reap the benefits of the recovered financial flows. The purpose of the research carried out consists in the theoretical substantiation of the process of identification and evaluation of illicit financial flows. In order to achieve the proposed goal, the following objectives were proposed: identifying the conceptual-methodological landmarks of the concept of illicit financial flow; researching the fundamental methodological elements for evaluating illicit financial flows.Item Separate waste collection – an indispensable factor in implementing the circular economy model(Performantica, 2022) Iordachi, Victoria; Popa, Viorica; Popa, NicolaeWaste management is one of the important problems thatthe Republic of Moldova is facing in environmental protection activities. At present, the problem of waste is manifesting more acutely, due to the increase of its quantity and diversity, as well as of its more pronounced negative impacton the environment. The urban and industrial development of the localities, as well as the general increase of the living standard of the population, entails the production of huge quantities of waste. In order to implement a sustainable Municipal Solid Waste Management System, it is necessary, first of all, to create premises for the separate collection of waste. This article analyses the theoretical and practical aspects of organizing the separate collection of waste in rural and urban areas. At the same time, the authors aim to cross the path of waste circularity from collection to recycling, but also to identify good practices regarding the organization of the integrated waste management system. The research was conducted within the State Program 20.80009.0807.22. Developing the circular economy mechanism for the Republic of Moldova.Item International expertise in tracking and recovery of illegal financial flows(INCE, 2022) Iordachi, Victoria; Calpajiu, PavelIllicit financial flows represent a global challenge for both developing and developed countries, and the accessibility of financial instruments and the level of inclusion in the global economy are directly proportional, both, to economic development and the value of these flows. At the same time, the countries of the world at the level of addressing the problem of illicit financial flows register different successes - from the refuse to sign international conventions in the field of preventing and combating corruption, money laundering, the fight against tax evasion, up to the development of their own reporting mechanisms at the global level of the information necessary to combat and recover illicit financial flows. In this article, the experience of some countries in the field of tracing and recovering illicit financial flows is reported, at the same time, the international regulations in this field are analyzed. The research methodology was based on the following methods and techniques: analysis and synthesis, induction and deduction, graphical and tabular methods, methods inherent in economic disciplines - observation, reasoning, comparison, classification, which allowed an in-depth analysis of the research topic. The data sources of the paper constituted the legislative basis of European Parliament in the domain of combatting corruption and illegal financial flows, as well as some states’progress reports of combatting financial corruption phenomenon.Item Economia circulară: colectarea deșeurilor(INCE, 2022) Iordachi, Victoria; Popa, Viorica; Popa, NicolaeGestionarea deşeurilor reprezintă una dintre problemele importante cu care se confruntă Republica Moldova în activităţile de protecţie a mediului. În prezent, problema deşeurilor se manifestă tot mai acut, din cauza creşterii cantităţii şi diversităţii acestora, precum şi a impactului lor negativ tot mai pronunţat asupra mediului înconjurător. Dezvoltarea urbanistică şi industrială a localităţilor, precum şi creşterea generală a nivelului de trai al populaţiei, antrenează producerea unor cantităţi din ce în ce mai mari de deşeuri. Obiectivele de bază ale politicii actuale a Uniunii Europene privind deşeurile, la care urmează să ne aliniem, constau în prevenirea generării deşeurilor şi în promovarea reutilizării, reciclării şi recuperării pentru asigurarea protecţiei mediului. Deşeurile sunt din ce în ce mai mult percepute ca o sursă de materie primă valoroasă pentru sectorul industrial, cu abordări cum ar fi reutilizarea, reciclarea şi recuperarea de energie, este aplicată reglementarea deşeurilor de ambalare, a vehiculelor scoase din uz, a deşeurilor de echipamente electrice şi electronice, deşeurilor biodegradabile şi anvelopelor.Item Циркулярная экономика: концептуальное содержание и перспективы(2020) Timofei, Olga; Iordachi, Victoria; Perciun, RodicaAt present, the circular economy or the Closed-Loop economy is becoming an increasingly relevant topic promoted by the EU, several national governments and many enterprises around the world, which promotes the responsible and cyclical use of resources that possibly contribute to sustainable development. However, its scientific and research content is superficial and disorganized. The concept of a circular economy involves a set of individual ideas from several areas and scientifically unfounded definitions. The purpose of this article is to define the existent studies related to circular economy and to conduct a critical analysis of the prospects for implementing this concept in conditions of a modern economy.Item Non-cash payment - a stringent necessity in pandemic conditions(Artifex, 2020) Perciun, Rodica; Iordachi, Victoria; Timofei, OlgaFollowing the latest events in the world, it is definitely sure that the Covid-19 pandemic will drastically change the way people behave both socially and economically. Given the conditions in which we were forced to live, we understood how important it is to be "connected" to non-cash payment instruments. At the moment, it is necessary to “financially educate” the population in this field as soon as possible, while the development of the payment system in the Republic of Moldova and the modernization of payment services, which would meet the needs of individual and corporate consumers, must become a strategic priority. The purpose of this article is to analyse the concept of non-cash payment by identifying the advantages, studying the international experience, as well as the current situation in the Republic of Moldova. In the research process, such scientific methods were applied as: systemic approach, analysis and synthesis, deduction, logical analysis, critical analysis of materials, monographic analysis, comparative analysis, etc. The results of the study consisted in identifying both the advantages and disadvantages of these payment instruments, at the same time, the authors performed an analysis showing that the cap on cash payments imposed (there is a law project to be discussed in the Parliament of Moldova) is not a method of stimulation, but on the contrary there is a risk of obtaining an adverse effect.