Balan, Aliona (2018): Facilităţile fiscale ca instrument de stumulare a investiţiilor. Published in: EcoSoEn , Vol. 1/2, No. 1 (2018): pp. 48-53.
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Abstract
In the present article we make reference to the role of tax incentives in stimulating investment. There are a number of factors that influence the investment process, including tax concessions, as one of the most common measures of support by the state of investment activity. In this paper it is presented an analysis of the existing tax incentives in the Republic of Moldova aimed at stimulating investment activity, have been identified the types of tax breaks that have the greatest impact on investment incentives, as well as proposed some recommendations on the granting of tax incentives and customs in order to stimulate investment activity in the Republic of Moldova.
Item Type: | MPRA Paper |
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Original Title: | Facilităţile fiscale ca instrument de stumulare a investiţiilor |
English Title: | Tax incentives as a tool to boost investment |
Language: | Romanian |
Keywords: | investment, taxes, tax incentives, methods of regulation, fiscal policy |
Subjects: | M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M2 - Business Economics |
Item ID: | 91843 |
Depositing User: | Dr Igor Balan |
Date Deposited: | 04 Feb 2019 06:53 |
Last Modified: | 03 Oct 2019 17:29 |
References: | Codul fiscal. http://www.fisc.md/ Conturile internaţionale ale Republicii Moldova. https://www.bnm.md/ Hâncu R., Conencov O. Impactul fiscalităţii asupra activităţii investiţionale. https://ibn.idsi.md/sites/default/files/imag_file/9.Impactul%20fiscalitatii%20asupra%20activităţii%20investitionale.pdf Talpoşo Ioan. O abordare empirică a relaţiei ISD – fiscalitate în România. http://store.ectap.ro/articole/782_ro.pdf Шаталов С. Других возможностей для снижения налоговой нагрузки сегодня нет. https://www.rnk.ru/article/213459-qearh-15-m10-s-d-shatalov-drugih-vozmojnostey-dlya-snijeniya-nalogovoy-nagruzki-segodnya |
URI: | https://mpra.ub.uni-muenchen.de/id/eprint/91843 |