期刊名称：Studia Universitatis Moldaviae: Stiinte Sociale
印刷版ISSN：1814-3199
电子版ISSN：2345-1017
出版年度：2008
卷号：8
期号：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 enough stimulus for the fulfillment of investments or for refusal of them. From practical perspective, by using internationally proven methods, this paper provides recommendations on: improvement of taxation system in Republic of Moldova by optimization of taxation of non-residents operating in Republic of Moldova and domestic co mpanies operating abroad; how to increase efficiency of tax planning; identification of conditions required for efficient investments, from the taxation perspective
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