2014, no. 2

ANALYSIS OF BRANCH TAX BURDEN IN MOLDOVA

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Authors:  
Laura AFTENI, PhD Student, NIER

The article analyzes the tax burden through the branch division of the national economy. The purpose of this segmentation is to know the tax burden on specific economic areas. There are proposed and evaluated a set of coefficients and indicators for assessing the efficiency of the tax system. Also there is made a comparative analysis of fiscal pressure with branch structure of GDP.

Keywords:  
policy, analysis of fiscal policy, taxation, efficiency, optimal taxation, business taxes, state taxation and reveniu, public economics, financial economics.