MANAGEMENT OF TAX ADMINISTRATION IN REPUBLIC OF MOLDOVA

Maria COJOCARU, Lilia ROTARU Universitatea de Stat din Moldova

Abstract

The basic purpose of tax administration is collecting the correct amount of tax due with a minimum spending budget for both the administration and the taxpayers. Correct organization of tax administration is a decisive factor for the efficiency of fiscal policy in the state. Fiscal management is a complex category, using taxes as an object of management as a tool to control business processes. The tax administration management scope includes both fiscal relations and management of the fiscal sphere. Keywords: tax administration, efficiency, fiscal policy.