Work

The actuality and retrospective of the system of local taxes in the Republic of Moldova

Year: 2022

Type: conference-paper

Abstract: Many of the state reforms lately are aimed at reforming local public finances, especially in terms of own revenues of the budgets of administrative-territorial units consisting of local taxes and fees, provided in each territory, in accordance with the Fiscal Code and transfers directly and in full to the respective budgets. Key words: local taxes, tax base, own revenues, local public authorities, administrative-territorial units, local budgets, source of revenue for LPAs, real estate tax, land tax.

Source: 30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness

DOI: 10.53486/9789975155663.47

Author: Nadejda Berghe

Language: English

Topic: Local Government Finance and Decentralization

Subfield: Political Science and International Relations

Field: Social Sciences

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: bronze

OpenAlex ID: W4385437778

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Related to: 10