摘要：The paper gives a complex analysis of the methodology of taxes for use of biological resources in the Republic of Moldova. There have been identified the main problems of implementation of those taxes and made recommendations for its optimization. The area of centralized application of fees for use of biological resources is very limited, being focused on harvested timber from state forest fund. The tax revenues for wood are very small to support the conservation and restoration costs of forest resources. The main recommendations made by the author for reforming of taxes for use of biological resources are focused on extension of taxation area and on increasing the quantum of payment for harvested timber.
