IMPACT OF THE DUTIES LEVIED BY CUSTOMS SERVICE IN THE REPUBLIC OF MOLDOVA

Lilia ROTARU, Maria COJOCARU Universitatea de Stat din Moldova

Abstract

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. Keywords: income tax, customs, budget, tax facilities.