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The Improvement of Tax System at the Agricultural Products Processing Enterprises

Author: Oxana Beda
Degree:doctor of economics
Speciality: 08.00.05 - Economy and Management (in branch)
Scientific adviser: Ecaterina Barbaroş
doctor, associate professor (docent)
Scientific council:


The thesis was presented on the 26 August, 2005
Approved by NCAA on the 27 October, 2005


Adobe PDF document0.16 Mb / in romanian


tax, element tax, subject tax, object tax, the source tax, rate tax, regressive tax, proportion tax, progressive tax, tax exemption, tax burden


This thesis is concerned with the problems of improvement of tax system in the Republic of Moldova.

In conditions of market relations and particularly during the period of transition to the market economy the tax system has become one of the principal regulators, the basis of the finance-crediting mechanism in the regulation of economy by state. It is the character of tax system the effective functioning of the national economy in general, including agriculture, depends on.

In other words, the tax system of a society is an instrument connecting the state and economy. The development of the tax system reflects either the level of economic development, or the development of the forms of state, i.e. democracy, dependence of authorities on society.

In the process of restructuring of tax system it is advisable to create an integral and actively functioning system of economic regulators, which would determine the purposes and choice of strategy, methods and means of economic activity of every producer, taking in consideration the priorities of national interests. Only in this case we can hope that the Republic of Moldova will overcome the socioeconomic crisis.

The thesis offers the ways of improvement of tax system in the Republic of Moldova.