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The management of the fiscal services development in Romania and Moldova Republic

Author: Ghercu Marin
Degree:doctor of economics
Speciality: 08.00.05 - Economy and Management (in branch)
Scientific adviser: Popescu Gabriel
doctor în economie, profesor universitar, Academia de Studii Economice, Bucureşti, România
Institution: Agrarian State University of Moldova
Scientific council: DH 60-08.00.05-25.12.03
Agrarian State University of Moldova


The thesis was presented on the 8 April, 2011
Approved by NCAA on the 8 July, 2011


Adobe PDF document0.33 Mb / in romanian


the fiscal surgery, financial resources gaps, readaptation, relaying, fiscal activities, taxes exoneration, omission (gap), 0 quotation, fiscal pressure


The structure of project. The thesis has 164 technical elaborated pages. It is composed of introduction, 3 chapters, conclusions and recommendations. The bibliography contains 145 terms. The illustrative material includes 9 annexes, 48 figures, 55 tables. The obtained results are Published in 15 scientific works.

The domain of investigation: management and economy.08.00.05,

The goal of the work: An ample analysis and study of the theoretical bases and the way of the fiscal management application and also in the enlargement of the financial influence on the improvement both local and republican budget on the type of application of the fiscal mechanism concerning the development of the fiscal system.

The essential objectives of the work are: the investigation and evolution of the fiscal system modernization generally and that one from Romania and the Republic of Moldova especially, the analysis of the fiscal system admissibility by the taxpayers that generates and strengthens the partnership between the taxpayers and the fiscal authority.

The methodology of the scientific research. The theoretical support and scientific methodology of the thesis constituted the scientific conceptions of the world famous scientists in economy and management: Adam Smith, John Stuart Mil, P. Musgrave, Grier şi Neiman, Dornbusch şi Fischer, A.Tasnadi, C. Doltu, Bierman, Heiler, Mackenzie, Mansur, Liederman. It was also studied scientific works of the autochthonous scientistses: G. Belostecinic, Cotelnic A., S. Certan, Manole T., Ulian G., T. Bajura, Cebotari M., A. Nederiţa.

The novelty and scientific originality. For the first time in the conditions of the market economy in Republic of Moldova they were proposed new mechanisms for the improvement of the fiscal pressure and reduction of the requirements from the autochthonous manufacturers that achieve their production on the home market. The theoretical signification of the work. This one consists of increase of the responsibility of the taxpayers and fiscal organs according with the state fiscal legislation.

The applicative value of the work. The application value consists of the substantiation and development of the fiscal policy in the agricultural unities.

The implementation of the scientific results. The research results were exposed in the magazines by specialty, scientific publications of the international scientific symposiums as well as in the agricultural enterprises of Romania and Republic of Moldova.