PROGRESSIVE TAXATION IS A SUCCESSFUL FORM OF ECONOMY IMPROVEMENT AT THE MACRO LEVEL OF THE REPUBLIC OF MOLDOVA

Svetlana BODRUG Universitatea de Stat din Moldova

Abstract

The article proposes a new way of taxation, a concept, much formalized about a progressive way of taxation. A single tax rate cannot meet the aspirations of the population, which at the level of millionaires transfers 12% to the budget. The mathematical model, the taxation algorithm, the block diagram of the algorithm, the progressive taxation matrix can be based on the elaboration of the respective software. This (software) can be used preventively to identify some parameters in the simulation model. After the testing procedures, the software can be implemented in practice by the Ministry of Finance of the Republic of Moldova. Keywords: Mathematical model, progressive taxation algorithm, simulation model, tax matrix, income fractionation.