The analysis of income tax payment in installments - an inconsiderate strategy imposing new pressures on fiscal consolidation of business environment

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dc.contributor.author Mocanu, Natalia
dc.contributor.author Colesnic, Mariana
dc.contributor.author Bețivu, Ala
dc.contributor.author Mocanu, Alin
dc.contributor.author Tentiuc, Cristina
dc.contributor.author Mateoc-Sîrb, Nicoleta
dc.date.accessioned 2020-10-02T06:44:06Z
dc.date.available 2020-10-02T06:44:06Z
dc.date.issued 2016
dc.identifier.citation MOCANU, Natalia, COLESNIC, Mariana, BEȚIVU, Ala, MOCANU, Alin, TENTIUC, Cristina, MATEOC-SÎRB, Nicoleta. Theîrb analysis of income tax payment in installments - an inconsiderate strategy imposing new pressures on fiscal consolidation of business environment. In: Lucrări științifice. USAMV BT. Management agricol. 2016, vol. 18(1), pp. 175-180. ISSN 1453-1410. en_US
dc.identifier.issn 1453-1410
dc.identifier.uri http://dspace.uasm.md:8080/xmlui/handle/123456789/5025
dc.description Affilation: N. Mocanu, M. Colesnic, A. Bețívu, C. Tentiuc, SAUM; A. Mocanu, Finance Ministry, Chisinau; N. Mateoc-Sîrb, Banat`s University of Agricultural Sciences and Veterinary Medicine, Timisoara. en_US
dc.description.abstract This paper is a critical study of the prepayement of the corporate income tax. The mechanism of this measure is simple at the first sight and thought by those who serve the government but are paid taxpayers’ money: the tax is calculated quarterly based on the profit made in the previous year. Thus, the authors have examined the general tax burden on a company from the Republic of Moldova as compared with some developed countries such as Germany, France, United Kingdom etc. during 2010-2015, andhave highlighted the lack of vigor and inconsistency of the Fiscal Code through which the State recognizes its inability to create a friendly and comfortable business environment, where taxpayers would voluntarily pay the taxes. In this context the authors have analyzed the statistical data provided by the World Bank Group and Price Waterhouse Coopers. en_US
dc.language.iso en en_US
dc.subject achitare en_US
dc.subject contabilitate en_US
dc.subject contribuții la buget en_US
dc.subject impozit pe venit en_US
dc.subject mediu de afaceri en_US
dc.subject accounting en_US
dc.subject acquittal en_US
dc.subject budget contributions en_US
dc.subject business environment en_US
dc.subject income tax en_US
dc.subject legislation en_US
dc.subject agricultură
dc.title The analysis of income tax payment in installments - an inconsiderate strategy imposing new pressures on fiscal consolidation of business environment en_US
dc.type Article en_US


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