Year: 2025
Type: conference-paper
Abstract: The Republic of Moldova, as an economy in transition, faces significant fiscal challenges. For this reason, the personal income tax is a component part of the system of general state taxes and fees, representing a source of regulation of the budget system revenues. This research analyzes the current taxation system, highlighting both the advantages and challenges, such as the administrative burden and tax evasion. The methodology includes documentary analysis, international comparisons, statistical methods and surveys. The results highlight the fluctuations in the share of personal income tax in budget revenues and the conclusions that include the influencing factors and some recommendations.
Authors: Ludmila Cociug, Corina Bulgac
Institution: Academy of Economic Studies of Moldova
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4415808652