Patenta de intreprinzător – forma controversată a activității antreprenoriale în Republica Moldova

Abstract

In the Republic of Moldova, a significant number of entrepreneurs conduct their business on the basis of an entrepreneurial patent. Initially, entrepreneur's patent was introduced to reduce the negative impact of economic transformations on individual entrepreneurs. Currently, the retail trade business based on the entrepreneur's patent is the subject of debate between the Government and the business. The purpose of the article is to analyze the indicators related to issuing and prolongation of entrepreneur's patents in the Republic of Moldova and to estimate the existing alternatives for carrying out individual entrepreneurial activity without registering an enterprise. In the article, based on the accessible data of the State Tax Service, as well as the results of own research and interviews with the entrepreneurs, some advantages and disadvantages of working on the basis of entrepreneurial patents have been analyzed. As a result, recommendations were made to improve the policy of support for individual entrepreneurs operating without registering an enterprise.