IMPACTUL MODIFICĂRILOR LEGISLAȚIEI FISCALE AFERENTE TAXEI PENTRU MINERALELE UTILE EXTRASE

Nicu ȘARGU Academia de Studii Economice a Moldovei

Abstract

IMPACT OF CHANGES TO THE TAX LAW REGARDING THE TAX FOR EXTRACTED USEFUL MINERALS This article represents an extension of the legislative amendments that entered into force on 01.01.2021, related to the tax on extracted useful minerals. The purpose of the article is to present the way to determine the taxable base in order to calculate the tax for extracted useful minerals according to the changes made. In order to fully achieve the determined purpose, the objectives regarding the synthesis and analysis of the theoretical approaches of the tax for the extracted useful minerals, the identification of the necessary components for the formation of the taxable base and the application of the tax rates were identified and established. At the same time, a forecast was made to establish the impact of the changes in the tax legislation related to the tax on extracted useful minerals on the revenues to the national public budget. Keywords: useful minerals, mineral resources, tax base, taxes, quotas, calculation method, tax obligations, revenues, national public budget.