Fiscal practice
Aprecierea decalajului fiscal – metodă de evaluare a economiei informale
Colectarea eficientă şi deplină a obligațiilor fiscale reprezintă o piatră de temelie a unui sistem de impozitare echitabil. Nivelul de conformare voluntară a contribuabililor, măsurat prin nivelul de declarare a impozitelor şi taxelor la buget constituie un indicator de bază al performanței sistemului de administrare fiscală. Obligațiile fiscale diminuate şi/sau tăinuite reprezintă nu doar pierderi de venituri în bugetul statului, dar determină şi o povară excesivă pentru contribuabilii oneşti. Soluționarea problemei impozitelor neplătite este, prin u...
Monitorul fiscal FISC.md Nr.7(48) 2018
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The date of publishing:
13 December /2018 09:31
Catalogul tematic
Administrare fiscală | Noutăți
Tags:
SFS | decalaj fiscal | conformare benevolă | obligaţie fiscală | BPN
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