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Theories On The Tax System And The Impact Of Managerial Administration In The Republic Of Moldova

Author

Listed:
  • Sofia Scutari

    (University of European Political and Economic Studies "Constantin Stere" Chișinau, Moldova)

  • Tolan Anca Elena

    (University of European Political and Economic Studies "Constantin Stere" Chișinau, Moldova)

Abstract

This article describes the importance of the fiscal system and the impact of managerial administration in the Republic of Moldova. The authors describe theories formulated by classical and contemporary researchers and formulate their own definition regarding the tax system. The author also evaluates the impact of the tax administration directed by the managers of the tax service in the Republic of Moldova. According to this analytical study, the authors make conclusions and recommendations regarding the improvement of managerial administration and the efficient functioning of the respective sector. This article will be useful for teachers, students and researchers in the field of fiscal and financial system management, as well as taxpayer compliance with the rules of this system.

Suggested Citation

  • Sofia Scutari & Tolan Anca Elena, 2024. "Theories On The Tax System And The Impact Of Managerial Administration In The Republic Of Moldova," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 13(2), pages 22-33, iulie.
    • Handle: RePEc:sdb:social:v:13:y:2024:i:2:n:3:p:22-33
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    More about this item

    Keywords

    Fiscal system; tax; public authorities; taxation; budget; fiscal managers; apparatus.;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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