THE DEVELOPMENT OF THE FISCAL SYSTEM AS AN INTEGRATED PART OF FISCAL LAW IN THE PRESENT STATE OF MOLDOVA

Lilia GULCA Universitatea de Studii Europene din Moldova

Аннотация

The elements of the tax system are the advantage on which the entire tax system depends. The direct link between them reflects on the whole of society, putting its mark on the economic development of the country and the factors that lead to the formation of a favorable fiscal impact throughout the country. Knowing and applying them in close connection has as a main effect the fiscal stability and as a secondary effect the establishment of real taxes and taxes, which would generate the tax revenues by means of conscience rather than sanction. 

Keywords: tax system, taxes and duties, fiscal legislation, tax elements, fiscal apparatus