HARMONISATION OF THE LEGAL FRAMEWORK OF THE REPUBLIC OF MOLDOVA ON EXCISE DUTY TO THE INTERNATIONAL LEGAL PROVISIONS AND THEIR APPLICATION IN THE ACCOUNTS OF THE ENTITY

Viorica NACU Academia de Studii Economice din Moldova

Abstract

Excises are widespread in the market economies and represent taxes included in the selling price of products sold within a country. Representing an important source of revenue for the State budget, with a high degree of tax efficiency, excises duty requires perfect calculations and their adequate reflection in accounting. Therefore, the purpose of perfecting the method for calculating and their accounting, there are have been some attempts for harmonization of the legal framework of the Republic of Moldova concerning excise duties to international legal provisions. Keywords: duty, imputed into account, balance value, calculation, payment, budget, supply, purchase, excise room.