Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 15 ISSUE 3
Written by Diana CRICLIVAIA

Since its independence, the Republic of Moldova decided to consolidate its place among the democratic nations and started the economic reform in order to integrate it in the European and international economy as well as in the process of globalization. The reform of the national economy was oriented towards the substitution of the old, outdated and almost collapsed socio-economic system by one capable to ensure the continue progress in the society. This reform could be done through fiscal legitimacy, which may be achieved by a clear and transparent establishment and predictable rules, especially in the statutory and the administrative aspects of the tax system. Unfortunatelly, the concept adopted to be implemneted does not consider the ongoing changes and local particularities. After 20 years of implementation, the tax system is still characterized by oversize, austerity and the state's inability to manage its resources efficiently. Nevertheless, many steps have been made to change things in the last 5 years. This paper aimed to examine the tax reform changes in order to reveal the weaknesses of the Moldovan tax system and to understand its areas of strength.

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