ASPECTS OF LEVYING OF INDIRECT TAXES IN THE STATE BUDGET OF REPUBLIC OF MOLDOVA

Lucia CASTRAVEŢ, Eujenia ROGACI Universitatea de Stat din Moldova

Аннотация

Taxes are historical instruments and interventions on the economic and social sphere, always a traditional means of income state. These are the most important resource of the state financially and oldest amid the emergence revenue. Among them are the most widespread indirect taxes. Thus, taking binding definitive pecuniary without direct and immediate consideration, determined by law made by the state or local governments, is one of the major sources of financing public expenditure and plays a significant role in the state budget of the Republic of Moldova, as they represent a considerable source of revenue needed by the state to perform its functions. Moreover, indirect taxes are the fundamental source of revenue generation for the Moldovan state budget regardless of the current economic situation, consisting of accumulation of VAT, excise and customs duties. Keywords: state budget, tax revenues, indirect taxes, value added taxes, excise, customs duties.