StatusThe thesis was presented on the 5 June, 2017 at the meeting of the Scientific Council and now it is under consideration of the National Council.
Abstract– 0.68 Mb / in romanian
ThesisCZU 336.22:338.1 (478) (043)
2.58 Mb /
Thesis structure: introduction, three chapters, conclusions and recommendations, bibliography from 218 sources, 7 annexes, 140 pages of main text, 31 figures, 29 tables. Obtained results were published in 10 scientific papers, with a total volume of 17,5 sheet copyright.
Domain of study: the public finances.
The purpose and objectives of the work: the theoretical argument of fiscal instruments in the context of the concept of a functional economy; assessment of the impact of tax instruments on the functionality of the national economy; identification, representation and analysis of the factors of macroeconomic and structural characteristics that affect the tax instruments; identification, assessment criteria for the design of tax instruments; identification and validity of decisions on the rationalization of the tax structure; formulation of recommendations for the design of tax instruments to stimulate innovation processes; argumentation and identification of solutions to streamline the administration of tax instruments through the introduction of a tax audit.
Scientific novelty and originality: the creation of the concept of a functional economy in order to design and rationalization of fiscal instruments; the creation of a methodological basis for the analysis and design of tax instruments in the light of the sustainability criteria, structure and stabilize taxation; the need to review the reasoning of the budget deficit indicator by introducing, at monitoring and evaluation indicators of the structural deficit, tax position and tax documents impulse on fiscal policy in the Republic of Moldova; argumentation of the importance and timeliness of the implementation of the tax policy of the Republic of Moldova tax uniformity hypothesis; adaptation of endogenous growth models in order to assess the impact of tax instruments on the functionality of the national economy; development of conceptual and methodological basis for designing the system of tax incentives in order to stimulate innovation processes as a determinant of functional economy; argumentation and development of conceptual and methodological base of tax audit through the prism of an estimation of efficiency of taxation.
Important scientific problem resolved in the thesis: study with scientific and methodological point of view, the role of tax instruments to guarantee the functional nature of the national economy of the Republic of Moldova, a fact which confirmed the timeliness of assessment, introduction of fiscal instruments, design and management, to apply the tax incentives of an effective system for increasing innovation activity of small and medium-sized enterprises and tax audit strategy, based on the risks of non-compliance by taxpayers legislation.
Theoretical value: theoretical acknowledgment and formulated conclusions constitute the elements of the methodology for further scientific research. At the same time, the thesis can be recommended as a bibliographic source in the didactic process applied at the level of higher education of economic institutions.
The practical significance of the work follows from the recommendations, implementation of which will increase the efficiency of the areas under consideration.
Implementation of scientific results: some of the recommendations presented in the study were
admitted to the introduction of activities of Ministry of Finance of the Republic of Moldova and
Main State Taxe Inspectorate under the Ministry of Finance of the Republic of Moldova.
Under consideration  :