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Improving Tax Administration in Moldova in the Context of Harmonization with European Union standards

Author: Sirețeanu (Vragaleva) Veronica
Degree:doctor of economics
Speciality: 08.00.05 - Economy and Management (in branch)
Scientific adviser: Alexandru Stratan
doctor habilitat, professor, National Institute For Economic Research
Institution: National Institute For Economic Research


The thesis was presented on the 15 February, 2019
Approved by NCAA on the 19 April, 2019


Adobe PDF document1.38 Mb / in romanian


CZU 336.225(478)

Adobe PDF document 4.02 Mb / in romanian
195 pages


public management, tax administration, tax system, European practice, fiscal mechanisms, innovative electronic services, risk system, tax compliance, working processes, efficiency, system of risks, tax compliance, business process, management model


The structure of thesis: introduction, four chapters, conclusions and recommendations on 148 pages of main text, 12 diagrams, 5 tables, bibliography with 120 titles and 21 annexes. The results were published in 10 scientific papers and 5 papers in the form of research and analysis on tax and accounting magazines.

The field of study is presented as one interdisciplinary being incorporated elements of general management, public administration, public finance and taxation. The aim of paper is to strengthen tax administration through carrying out a comprehensive analysis of domestic tax administration system in the context of European best practices and to propose solutions to improve it.

Thesis objectives: defining and substantiating the concepts of the tax system and the management of tax administration; a thorough scan of the European Community acquis as well as of the practice of some European countries; conducting an analysis of the domestic tax administration and identifying operational and behavioral gaps; analysis of the domestic tax system in the light of the EU Fiscal Blueprints indicators to identify the most problematic areas; identifying a comprehensive managerial operational model by structuring the way of functioning of the entire tax administration in the Republic of Moldova; developing recommendations to address identified operational and behavioral gaps and incorporating them into convincing management and decision-making models.

Scientific novelty: development of the theoretical and methodological basis by substantiating some basic concepts in tax administration, the scientific argumentation of the tax administration instrument, the elaboration and application of the system of indicators of tax administration analysis in order to determine its effectiveness, applying the set of EU Fiscal Blueprints indicators to the analysis of the national fiscal administration system and identification of problematic areas, elaboration of the recommendations regarding the elimination of the gaps in the tax administration in the Republic of Moldova identified through EU Fiscal Blueprints, elaboration and argumentation of the Tax Administration Operational Model (TAOM), meant to cover the general management system within the fiscal administration as well as the submodels necessary for its implementation.

The solved scientific problem consists in identifying the managerial solution by elaborating the fiscal administration model, which encompasses the main mechanisms existing in the tax administration, showing the degree of interaction that should exist between them. Theoretical significance: the systematization and synthesis of the theoretical approaches regarding the fiscal system and the fiscal administration system, the management elements in the fiscal administration; adapting and using the European Analytical Framework to assess the performance of tax administration.

Applicable value of the paper: the possibility to use the results of the paper to assess the performance of national tax administration to adjust it to European standards. The proposed instruments for improving tax administration can help to modernize the interaction between taxpayers and tax authorities, which will lead to increased tax compliance and, implicitly, increase tax revenues to the budget.

Implementation of scientific results: the scientific results were accepted for implementation by the Ministry of Finance and the State Tax Service.