StatusThe thesis was presented on the 30 December, 2015
Approved by NCAA on the 25 February, 2016
Abstract– 0.60 Mb / in romanian
3.89 Mb /
Structure of the thesis: introduction, 4 chapters, general conclusions and recommendations, bibliography of 211 sources, 10 annexes, basic text consisting of 145 pages. The results are published in 9 scientific articles.
Field of study: tariff regulation of import - export operations.
The goal and objectives of the thesis. The research purpose resides in the multidimensional research of tariff regulation of the import-export operations and of their constituent elements, as customs tariff, customs duty, customs value and origin of the goods, in order to establish the final solutions on the highlighted conceptual and legislative gaps, in order to ensure a correct understanding of that regulation given the multitude of involved interests of economic agents, participants of foreign trade activity. Research objectives concern: identification and definition of the customs concept of tariff; customs tariff classification; identification and evaluation of customs tariffs functions; establishing the place of the customs tariff in the hierarchy of state measures of regulation of the economy at the current stage and identification of potential for increased efficiency of tariff regulation; analysis of the Harmonized Commodity Description and Coding System; definition of customs duty as part of customs tariff; classification of customs duties; specification of the functions of customs duties; comparing the fiscal and regulatory function of customs duty by establishing of an effective strategy of tariff regulation in the Republic of Moldova; g) assessment of tariff preferences; h) definition of the concept of determining the country of origin of goods; identifying the criteria for determining the country of origin of goods; establishment of preferential and non-preferential origin of goods.
Scientific novelty the results of the study was to deepen the innovative nature of the research results, determined by the fact that for the first time in science of the customs duty of the Republic of Moldova was carried out a complex and broad research of the concept of tariff regulation of import-export operations by establishing the ground of the customs tariff in the hierarchy of state measures for the regulation of the economy at the current stage and identification of the potential for the increase of efficiency of tariff regulation; highlighting the customs duties as part of the customs tariff.
Important scientific problem resolved in the field in analyzing theoretical and practical tariffs regulations by detailing the concept of customs tariff, customs duty and the Harmonized Commodity Description and Coding, both nationally and internationally, which led to clarification for theorists and practitioners about the role of customs tariffs regulations under state regulation of foreign economic activity in terms of ancestry integration of the Moldovan economy in the world economy, particularly in the European Union.
Theoretical significance of the research is present by the scientific analysis of opinions and controversial proposals, exposed in the specialty literature of the Republic of Moldova and of other states, with reference to the tariff regulation, contribution to the development of theses on tariff regulation of import-export operations, and in particular those concerning the elements of this regulations, as not being elucidated in the theory and practice of customs authorities. Reformulated concepts of the customs tariff and duties, as well as the methods for determining the goods customs value, or of the criteria for determining the country of origin of the commodity, will facilitate the process of amending and completing the legal framework of their activities.
The practical value of the paper is distinguished by transposing the elements of tariff regulation in the academic field, the scientific and teaching process, as well as for the people working within the customs authorities for a better understanding of the tariff regulatory process of import-export operations, as well as the scientific substantiation of the implementation work in practice of the national customs regulations. The submitted ferenda law proposals, will be aimed at developing the national customs laws in general, and also of the provisions for determining the tariff and customs duty, and the amount and origin of the goods in particular.
Implementation of scientific results. PhD thesis was developed within the department „Public Law” of the Law Faculty of the State University of Moldova, being examined and approved. The conclusions and recommendations based on the doctoral thesis have found reflection in the those 9 scientific articles published in national and foreign journal.
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