Analysis of the legislation of the Republic of Moldova in the customs field: strengths, weaknesses

Abstract

In the article we systematize the legislation of the Republic of Moldova in the custom field and also analyse the impact of electronic declaration on import and export of the Republic of Moldova. Customhouses taxes has become an indispensable factor for the development of the national economy, as well as electronic tools for accelerating taxes collection. According to estimates, most part of gross domestic product is collecting from customhouse taxes of import. The customs policy aims at ensuring the efficiency of customs operations, regulating the exchange of goods on the customs territory of the Republic of Moldova, contributing to solving political and trade problems regarding the protection of the internal market and stimulating the development of the national economy. At the end of the article, we identified the strengths and weaknesses of customs legislation and were elaborated the recommendations.