Taxation in Moldova

The disciplines “Introduction to taxation” and “Taxation” pursue the goal of helping the students in formation and development of the theoretical knowledge in the field of taxation.

The taxation problems are playing an important role within the market economy. Taxes, as obligatory and non-repayable payment, set by the legislation, constitute the main source of state revenues formation. The government uses tax rates and tax privileges to stimulate the development of certain industries, to influence the consumption structure, to encourage the investments in development of the national economy. 

By using the taxation the government is able to implement purposefully the social programs and finance other needs of the country. Proceeding from this, it is determined the importance of studding the disciplines “Introduction to taxation” and “Taxation”, that provides the knowledge of basic notions about the taxation and taxation systems.

This set of lessons were elaborated in such way that allows covering the theory of taxation, i.e. its economical content, functions, elements, principals of their levying and the classification of taxes as well as the taxes role in the conditions of marker economy, putting the accent on the particularities of the taxation system in the Republic of Moldova.