摘要：The paper gives a complex analysis of the methodology and practice on tax charging for use of water resources in Moldova. There have been identified the main problems of implementation of those taxes and made recommendations for optimization. The amount of water taxes is very low and depends only on the field of usage and volume of abstracted water. The current methodology does not account for the origin of water sources and water supply degree, and the ecological and sanitaryhygienic status of water sources. The tax revenues accumulated in local budgets are significantly lower than the necessary costs of restoration and protection of water sources, and do not allow the realization of the Action Plans in this area.
