Fiscal practice
Unele aspecte privind decalajul fiscal
În Republica Moldova fenomenul evazionist fiind unul complex, cu implicații negative pe diverse planuri, trebuie urmărit în permanență, pentru a putea fi combătut în mod cât mai eficient. Unul din instrumentele cele mai eficiente de estimare în vederea combaterii evaziunii fiscale îl reprezintă decalajul fiscal. Decalajul fiscal este diferența dintre impozitele exigibile și impozitele efectiv colectate de către autoritățile naționale. Majoritatea statelor lumii evaluează într-un mod sau altul decalajul fiscal, iar scopul acestor estimări nu este neapărat lic...
Monitorul fiscal FISC.md Nr.34 2016
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
22 December /2016 13:48
Domeniu:
Legislație fiscală | Ordine SFS
Tags:
decalaj fiscal | evaziune fiscala | SFS | Ordin IFPS | Taxe
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