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Indirect taxes and trends of their reformation towards sustaining industrial enterprises activity

Author: Caraganciu Galina
Degree:doctor of economics
Speciality: 08.00.05 - Economy and Management (in branch)
Scientific adviser: Elena Fuior
doctor, associate professor (docent), Cooperative Trade University of Moldova
Scientific council:


The thesis was presented on the 7 April, 2009
Approved by NCAA on the 18 June, 2009


Adobe PDF document0.49 Mb / in romanian


CZU 338.43 (043.2

Adobe PDF document 1.05 Mb / in romanian
141 pages


Excise, Tax administration, Tax amnesty, Harmonization of legislation, Public budget, Flat tax rate, Economic growth, Fiscal dumping, Fiscality, Indirect taxes Instruments of fiscal policy, Mechanism of fiscal, Model simulation, Fiscal Policy Fiscal pressure, Tax reglementation, Customs duty, Tax system, Value added tax Duty, Fiscal income


This thesis is aimed to analyze the indirect taxes’ influence on industrial firm’s activity. In our country this problem requires a special attention. These taxes have a dominant share of fiscal burden. By-turn, fiscal burden is very important to assess the competitiveness level of inland industrial firms. But the taxing reduction will involve a decrease of national budget revenues. All these determine the opportunity to enhance the state attention on this sector’s reformation.

Within the thesis, the author has studied the link between indirect taxes and economic units. There has been also analyzed, on the basis of concrete examples, the influence of taxing level on industrial enterprises efficiency. The author has assessed that the fiscal regime is one of the main factors to enhance the national industry position.

In the study there have been suggested new methods to optimize the indirect taxes shares. Also, the author has elaborated as analyze instrument an original model. This model has allowed the prognostication of firms’ activity in the environment of indirect tax systems reformation.