期刊名称：Studia Universitatis Moldaviae: Stiinte Exacte si Economice
印刷版ISSN：1857-2073
电子版ISSN：2345-1033
出版年度：2008
期号：8(18)
页码：165-173
出版社：Moldova State University
摘要：Stable, accessible to all-round analysis and rather simple in application the system of taxation is a strong enoughstimulus for the fulfillment of investments or for refusal of them. From practical perspective, by using internationallyproven methods, this paper provides recommendations on: improvement of taxation system in Republic of Moldova byoptimization of taxation of non-residents operating in Republic of Moldova and domestic companies operating abroad;how to increase efficiency of tax planning; identification of conditions required for efficient investments, from thetaxation perspective.
