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Administration of fiscal revenues by the customs service of the Republic of Moldova

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cris.sourceIdoai:irek.ase.md:123456789/2623
dc.creatorBerghe, Nadejda
dc.date2023-03-21T08:02:43Z
dc.date2023-03-21T08:02:43Z
dc.date2022-09
dc.date.accessioned2023-11-13T10:17:10Z
dc.date.available2023-11-13T10:17:10Z
dc.descriptionBERGHE, Nadejda. Administration of fiscal revenues by the customs service of the Republic of Moldova. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 354-364. ISBN 978-9975-3590-6-1 (PDF).
dc.descriptionFiscal collections administered by the Customs Service have the largest share in the total of taxes and fees levied in the National Public Budget. These receipts are represented by import-export rights that are collected by the customs authority when goods are introduced or removed from the customs territory of the Republic of Moldova and which, according to the provisions of the Customs Code, include: customs tax, tax for customs procedures, value added tax, excise duties and any other sums due to the state for the import of goods, collected by the customs institution. The purpose of the paper is determined by the analysis of customs statistics from the perspective of taxes and duties collected for import-export operations by the Customs Service of the Republic of Moldova, respectively the examination of their evolution and the contribution to the formation of NPB revenues. The researched subject is the collection of import and export duties for goods brought into or out of the territory of our country. In order to achieve the proposed goal, the research methodology was focused on the method of analysis and synthesis, and the results obtained were interpreted and the relevant conclusions were formulated respectively. The conclusions express the significant contribution of taxes collected on import-export operations as revenues administered by the Customs Service. Thus, analyzing all the taxes and charges levied on import and export and respectively collected as revenues in the national public budget, we found the significant weight held by excises and VAT for the goods produced and imported services compared to those provided on the territory of the Republic of Moldova and which cumulatively with the taxes on foreign trade and foreign operations constitute 37 percent of the total revenues of the NPB or 58 percent of the total taxes and fees. CZU: [336.244+336.24.07](478); JEL: H27, H71, H72; DOI: https://doi.org/10.53486/cike2022.42
dc.formatapplication/pdf
dc.identifier978-9975-3590-6-1 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2623
dc.identifier.urihttps://cris.ase.md/handle/123456789/2572
dc.languageen
dc.publisherASEM
dc.subjectcustoms service
dc.subjectimport-export rights
dc.subjectcustoms statistics
dc.subjectcustoms tax
dc.subjectNational Public Budget’s revenue
dc.titleAdministration of fiscal revenues by the customs service of the Republic of Moldova
dc.typeArticle
dspace.entity.typePublication
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