Publication: Funcția fiscală a taxei vamale
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
IMI-NOVA
Abstract
Description
BALAN, Aliona. Funcția fiscală a taxei vamale. În: Performanțe într-o economie competitivă: conf. șt. intern., ediția 7-a, 24-25 septembrie 2020. Chişinău: IMI-NOVA, 2020, pp.150-154. ISBN 978-9975-3482-7-0.
The functions of the customs duty are analyzed at the contemporary stage of development of the economy. Currently import duties do not effectively perform the function of protecting the internal market, a function that could be largely taken over by foreign exchange regulation. Statistical data are presented that reflect the role of customs duties in the formation of revenues of the state budget of the Republic of Moldova. Customs duties have a lower influence compared to other import duties, such as VAT and excise duties on the state budget of the Republic of Moldova, thus bringing added value to public revenues. JEL: H3, H5, H6.
The functions of the customs duty are analyzed at the contemporary stage of development of the economy. Currently import duties do not effectively perform the function of protecting the internal market, a function that could be largely taken over by foreign exchange regulation. Statistical data are presented that reflect the role of customs duties in the formation of revenues of the state budget of the Republic of Moldova. Customs duties have a lower influence compared to other import duties, such as VAT and excise duties on the state budget of the Republic of Moldova, thus bringing added value to public revenues. JEL: H3, H5, H6.
Keywords
customs duty, import customs duty, state budget, customs duty function