StatusThe thesis was presented on the 27 June, 2019
Approved by NCAA on the 27 September, 2019
Abstract– 1.73 Mb / in romanian
8.55 Mb /
The structure of the PhD thesis includes: introduction, 3 chapters, conclusions and recommendations, bibliography consisting of 188 titles, 40 annexes, 145 basic text pages, 40 figures, 14 formulas and 5 tables. The research is reflected in 22 scientific publications.
The thesis aim is to analyze theoretical and practical approach of the tax potential as a measure revenues accumulation in the budgets of the administrative - territorial units of the Republic of Moldova under the current reforms and to suggest the perspectives and ways to streamline the local public finance system in the context of recovering the revenues from the local taxes.
Objectives of the thesis: research the concepts of local public finances; developing the concept of tax potential; examining the notions of fiscal capacity and fiscal effort; research on public finance reforms in the Republic of Moldova; examining the legal framework for managing local taxes and fees in the Republic of Moldova and the experience of European countries; analysis of the size of local public finances in Moldova; studying the methodologies for forecasting local budget revenues and researching ways of extending the local tax base; identifying the prospects for streamlining the system of collecting local taxes and fees.
Scientific novelty and originality: development of the concept of local tax potential and the notion of fiscal capacity in order to capitalize the own revenues of the administrative -territorial units; developing the concept of fiscal effort in order to highlight the necessity to ensure the financial autonomy of administrative-territorial units in the Republic of Moldova; the econometric model elaboration in ordre to predict tax potential at the level of administrative - territorial units; identifying solutions to increase the tax potential by expanding the basis of calculation of local taxes and duties of the administrative - territorial units.
Important scientific issue solved consists in the scientific and methodological substantiation of the concept of fiscal potential and the instruments for assessing the local fiscal potential, which ratified the opportunity to apply the levers to manage the own sources of income in order to capitalize on the fiscal potential of the administrative-territorial units of the Republic of Moldova, as well as the improvement of the local public finances.
The theoretical significance of the paper results in the development of the concept regarding the administrative - territorial units tax potential and the concept of fiscal effort of local public authorities; drafting proposals on how to extend the taxable base of local taxes and fees collected by an administrative-territorial unit and the possibility of estimating own revenues for the following tax periods.
The applicative value of the paper lies in identifying the possibilities for implementing the proposals on developing the notions of tax potential and fiscal effort; determining the possibilities of applying the econometric model in order to assess the local fiscal potential; formulating recommendations on improving local public finances in the Republic of Moldova in the context of capitalizing on administrative - territorial units own revenues.
Implementation of scientific results: the most important results of the research elaborated in the thesis have been accepted for implementation by the Ministry of Finance of the Republic of Moldova, the Local Public Administration Council of the Rezina district, the Academy of Economic Studies, being confirmed by implementing acts.