Funcția fiscală a taxei vamale
No Thumbnail Available
Date
2020
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
IMI-NOVA
Abstract
The functions of the customs duty are analyzed at the contemporary stage of development of the
economy. Currently import duties do not effectively perform the function of protecting the internal market, a function
that could be largely taken over by foreign exchange regulation. Statistical data are presented that reflect the role of
customs duties in the formation of revenues of the state budget of the Republic of Moldova. Customs duties have a
lower influence compared to other import duties, such as VAT and excise duties on the state budget of the Republic
of Moldova, thus bringing added value to public revenues.
Description
Text: lb. rom. Abstract: lb. engl. Referințe bibliografice: p. 154 (6 itl.). JEL Classification: H3, H5, H6.
Keywords
customs duty, import customs duty, state budget, customs duty functions, taxe vamale, taxe vamale de import, buget de stat
Citation
BALAN, Aliona. Funcția fiscală a taxei vamale. In: Performanțe într-o economie competitivă: conferință științifică internațională, ediția VII-a, 24-25 septembrie 2020, Chişinău. Chişinău, 2020, pp.150-154. ISBN 978-9975-3482-7-0.