THE ANALYSIS OF THE ADAPTATION METHODS OF ECONOMIC AGENTS IN AGRICULTURE TO TAXATION SYSTEM REQUIREMENTS IN THE REPUBLIC OF MOLDOVA
Abstract
It would seem that the old English saying „The tax tail should not wag the dog” is right, because ideally, taxes should not lead the entire activity of an enterprise but change significantly business philosophy. But this idea is only a theory. In practice, the taxes are the most powerful instrument of economic regulation that invades the strategic decision domain, often forcing leaders to change radically their tactics of activity organization.
Therefore, if Moldova wants to be a modern state, taxpayers need to adapt their businesses to a modern system of taxation. In this context, we have considered the main directions of adapting agricultural enterprises to tax system according to the Tax Code of the Republic of Moldova, and we propose a new direction, which will certainly help enhance taxes competitiveness and increase the value of heritage of economic agents in agriculture.Keywords
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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL
ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)
PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English
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Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
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