Analiza poverii fiscale ramurale în Republica Moldova
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Date
2014
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
INCE
Abstract
În articol este analizat nivelul presiunii fiscale prin prisma divizării ramurale a economiei naţionale. Scopul acestei segmentări este cunoaşterea poverii fiscale pe domenii economice concrete. Este propus şi calculat un set de coeficienţi indicatori specifici pentru evaluarea eficienţei sistemului fiscal. De asemenea se face o analiză comparativă a presiunii fiscale cu structură ramurală a PIB-ului.
The article analyzes the tax burden through the branch division of the national economy. The purpose of this segmentation is to know the tax burden on specific economic areas. There are proposed and evaluated a set of coefficients and indicators for assessing the efficiency of the tax system. Also there is made a comparative analysis of fiscal pressure with branch structure of GDP.
The article analyzes the tax burden through the branch division of the national economy. The purpose of this segmentation is to know the tax burden on specific economic areas. There are proposed and evaluated a set of coefficients and indicators for assessing the efficiency of the tax system. Also there is made a comparative analysis of fiscal pressure with branch structure of GDP.
Description
Abstract în lb. rom., engl. Bibliogr.: p. 96 (7 titl.). Text paral.: lb. rom., engl. JEL Classification: E62, E63, H2, H21, H25, H 71, P43.
Keywords
politica fiscala, analiza politicii fiscale, impozite, venituri de stat, economie financiara, fiscal policy, analysis of fiscal policy, taxation, state revenue, financial economics, Republica Moldova
Citation
AFTENI, Laura. Analiza poverii fiscale ramurale în Republica Moldova = Analysis of branch tax burden in Moldova. In: Economie şi Sociologie. 2014, nr. 2, pp. 90-96. ISSN 1857-4130.