文章基本信息

标题：IMPACTUL TAXELOR PERCEPUTE DE CĂTRE SERVICIUL VAMAL ÎN REPUBLICA MOLDOVA
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作者：Lilia ROTARU ; Maria COJOCARU
期刊名称：Studia Universitatis Moldaviae: Stiinte Exacte si Economice
印刷版ISSN：1857-2073
电子版ISSN：2345-1033
出版年度：2014
期号：2(72)
页码：143-148
出版社：Moldova State University
摘要：Un aspect important al activit.. ii unui stat este activitatea de export-import, care este .i un generator de venituri bugetare fiscale. Pornind de la aceast. premis., principalul obiectiv urm.rit prin studiul nostru a fost studierea princi- palelor evolu.ii .i tendin.e ale defalc.rilor fiscale efectuate prin intermediul organelor vamale, punandu-se accent pe factorii care determin. aceste modific.ri. O aten.ie deosebit. este acordat. evolu.iei TVA, accizului .i taxelor vamale. Pentru a analiza evolu. ia .i nivelul .ncas.rilor vamale pe diferite componente (taxe vamale, TVA, accize) am utilizat datele oficiale publicate de Serviciul vamal al Republicii Moldova, Biroul Na.ional de Statistic. al Moldovei. Analiza principalelor tendin. e ale .ncas.rilor fiscale de c.tre Serviciul vamal al RM a fost realizat. utilizand .i prelucrand datele extrase cu ajutorul metodelor .i pro- cedeelor statistice, fiind calcula.i: indici cu baz. .n lan., indicele mediu de cre.tere, abaterea absolut. .i relativ., identi- ficarea tendin. ei de evolu.ie
其他摘要：An important aspect of the activity of a state is the export and import, which is the same thing as tax revenue in the state budget. On the basis of this requirement the main objective pursued by our study has been studying main trends of tax transfers carried out through customs, with particular emphasis on factors determining these changes. Particular attention is paid to development of consumption taxes, excises and customs duties. To analyze the evolution and the customs receipts across the various components the authors used official data published by customs service of the Republic of Moldova, National Bureau of Statistics of the Republic of Moldova. Main trend analysis of tax revenues customs service of Republic of Moldova was constructed using data extracted using statistical methods and processes being calculate: an index with the base in chain, the index average increase, absolute and relative deviation, identification downward trend
关键词：ncas.ri fiscale; organ vamal; buget de stat; facilit.. i fiscale
其他关键词：income tax; customs; budget; tax facilities