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CNAA / Theses / 2019 / June /

The economic effects of fiscal pressure in the wine sector

Author: Bulgac Corina
Degree:doctor of economics
Speciality: 08.00.10 - Finance; Monetary Economics; Credit
Scientific adviser: Nadejda Botnari
doctor, associate professor (docent), Academy of Economic Studies of Moldova
Institution: Academy of Economic Studies of Moldova


The thesis was presented on the 27 June, 2019
Approved by NCAA on the 27 September, 2019


Adobe PDF document0.77 Mb / in romanian


CZU 336.221.264:663.2(478)(043)

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fiscal policy, tax burden, tax, fiscal instruments, tax payments, tax planning, tax revenue, tax administration, tax law, entity, tax efficiency, tax optimization, tax corridor, financial sustainability of the entity


Thesis structure: introduction, three chapters, general conclusions and recommendations, bibliography from 144 sources, 65 annexes, 134 pages of main text, 28 figures, 54 tables and 40 formulas. The researchers are published in 22 scientific works, with a total volume of 9,24 sheet copyright.

Purpose of this paper is to develop theoretical foundations, methodological and practical economic effects of the tax burden on wine-sector entities in terms proposals to mitigate impact of tax system on the financial situation of enterprises in the wine sector.

Research objectives: development and strengthening the concept "tax burden"; elucidating the effects of the tax burden on the economy and society, establishing the role of fiscal policy to financial sustainability entities; identify the economic effects of the tax burden on the financial result, the profitability and financial stability of companies; reflecting the dependence of the tax burden and financial results, profitability, liquidity and financial stability of the wine sector entities; comparative analysis of methods for determining the tax burden, identifying the strengths and weaknesses of these, and the proposed methodology for determining the tax burden pose real level of tax burden on business entities in the wine sector; determining the tax burden to a number of businesses in the wine sector; justify the need regulating tax burden in order to stimulate entrepreneurship.

Scientific novelty and originality consists of: developing the concepts of "tax burden" and "tax planning" and the development of measures to maintain a balance between lowering the tax burden on businesses and tax risks in the wine sector; recommending measures to curbing the tax burden of businesses in the wine sector; the rationale of using the indicator "tax burden" in financial reporting for the enterprise; determining the need for tax planning and proposal stages of the wine sector enterprises; develop a system for determining the level of tax burden of economic entities in the wine sector based on several criteria; development and validation of econometric evaluation model of interdependence between the tax burden and the financial stability of the wine sector entities.

The results which contributeto the settlement of a matter important scientific consist in foundation of scientific and methodological importance of fiscal pressure and the effects of this on financial indicators and economic indicators of businesses, which confirmed the need to develop methodology for calculating this indicator, the approval of a normative of this methodology and values optimal permissible tax burden for the wine sector in order to reduce the negative effects of tax burden on wine-sector entities. The theoretical significance of the work lies in deepening the concepts of tax burden and tax planning;synthesizing methods of evaluations of tax burden microeconomic level used in world practice; developing the methodology for determining the optimal level of tax burden for fiscal entity within the corridor; development of each sector of the economy "critical point" of optimal tax burden in order to develop sectoral standards on the marginal tax burden.

The value of the work. Theoretical provisions, based in the thesis can be used by the ministries and departments; tax authorities; enterprises and entrepreneurs; entity managers in the educational process, for teaching in universities such topics as "Fiscal management", "Tax planning", "Taxation and Tax Administration", "Business valuation".

Implementation of scientific results: The most important results of the research were accepted for implementation within the Ministry of Agriculture, Regional Development and Environment, the entity "SUVOROV VIN" SRL and teaching staff of ASEM. 9