StatusThe thesis was presented on the 22 November, 2008
Approved by NCAA on the 22 January, 2009
Abstract– 0.33 Mb / in romanian
1.71 Mb /
The purpose and task of the given thesis are caused by necessity of research of the taxation mechanism by means of definition of tax system and tax process regulation aspects, upgrading of a tax policy in the conditions of macroeconomic stabilisation and the European integration. The thesis analyses theoretical approaches to tax system definition by various schools of economic thoughts, the analysis of experience of Romania and Republic Moldova in tax reform running in conditions of the European integration is carried out. Also in the given thesis definition of the financial mechanism as economic category and tool for macroeconomic regulation has been made, theoretical and practical aspects of tax administration and the tax control have been defined.
In the thesis attemption is made from the theoretical, methodological and practical point of view to define the maintenance of the tax mechanism and necessity of its perfection by means of re-structuring of a tax policy, application of measures on tax laws optimisation and increase of tax control efficiency. In the thesis it has been shown that formation of the thought over tax system is the basic condition of formation of the developed market economy.
In a context of these ideas have been generated offers concerning definition and development of tax system concept, formulated conceptual construction principles of tax mechanism elements in the conditions of macroeconomic stabilisation, identified tax process regulation mechanisms and the role of tax administration and control, formulated suggestions for increase of efficiency of the tax control by table register "Excel".
Formulated in the paper conclusions and offers can promote, in our opinion, correct definition of the tax mechanism, can serve increase of tax policy measures efficiency.
The results of the research may be used in financial and tax state divisions for the purpose of tax mechanism perfection, by researchers in the field of the taxation, by high schools and institutions in curriculum of such a disciplines as “Public finance” and “Taxation”.