ARMONIZAREA MODULUI DE DETERMINARE, DECLARARE ȘI PLATĂ A TAXEI PE VALOAREA ADĂUGATĂ ÎN REPUBLICA MOLDOVA ÎN RAPORT CU EXPERIENȚA ALTOR ȚĂRI EUROPENE

Galina LUȘMANSCHI, Maria COJOCARU, Lilia LAVRENCIUC Universitatea de Stat din Moldova

Abstract

HARMONIZATION OF THE METHOD OF DETERMINATION, DECLARATION AND PAYMENT OF VALUE-ADDED TAX IN THE REPUBLIC OF MOLDOVA IN RELATION TO THE EXPERIENCE OF OTHER EUROPEAN COUNTRIES Indirect taxes have become current due to the multitude of changes related to their determination, declaration, and payment. The research aims to examine how to determine, declare and pay the value-added tax in some European countries compared to the legislation and practice in the Republic of Moldova. As a result of the analysis of the VAT system in several countries, the authors propose the implementation of advantages in the fiscal framework of the Republic of Moldova. The main purpose of the proposed amendments is to reduce the tax burden of economic entities without influencing the state tax flows. Keywords: indirect taxes, value-added tax (VAT), VAT rate, tax period, VAT return.