Managementul administrarii fiscale in Republica Moldova prin prisma practicii Republicii Irlanda

Abstract

The modernization of tax administration processes is a challenge for tax administration management. In the context of proximity to European Union, the main aims is targeting the most efficient tax administration practices used in EU member countries and harmonization of national processes with them. In this context, the Irish Republic is presented as an example of using informational technologies to make records about taxpayer and to manage taxpayers’ tax debt.