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Use Of Corporate Income Tax In Achieving Economic Growth Objectives. The Case Of The Republic Of Moldova

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  • Dorel NOROC

    (Academy of Economic Studies of Moldova, MD-2005, Republic of Moldova)

Abstract

The paper contains the author's analysis and research on using the corporate income tax for economic recovery after the post-crisis period. The case of the Republic of Moldova, which implemented a tax reform regarding the tax exemption on reinvested profit, is analyzed. The article aims to explore the effects of the reform from the perspective of the impact on economic growth and budget revenues. Following the analysis, solutions are proposed to improve the national tax system to contribute more to economic growth. The solutions aim to implement tax incentives better directed to the intended purpose and have a lower budgetary impact.

Suggested Citation

  • Dorel NOROC, 2024. "Use Of Corporate Income Tax In Achieving Economic Growth Objectives. The Case Of The Republic Of Moldova," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 12(1), pages 62-68, February.
    • Handle: RePEc:scm:ejafbu:v:12:y:2024:i:1:p:62-68
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