STRATEGIA DE LĂRGIRE A BAZEI FISCALE A UNITĂŢII ADMINISTRATIV-TERITORIALE DROCHIA

Lilia ROTARU Catedra Finanţe şi Bănci

Abstract

Taxes are known from antiquity and appeared in the first states. They were used to cover public expenditure. Taxes are the main source of incomes of the local budget. Incomes of the local budget consist of taxes. In Republic of Moldova the local budget does not have enough incomes. In this situation the relations between budgets like equalization mechanism of financial possibilities territories are used.