Background: After revenue-sharing system reform, the proportion of tax refund in fiscal transfer payments continued to decline, and the proportion of categorical grant and condition grant is increased. The paper studies how transfer payment structure effect fiscal efficiency from the perspective...

The basic function of taxes is the fiscal function, which consists in collecting revenue by public authorities. The imposition of non-fiscal functions on taxes causes the weakening of their basic function. The purpose of the article is to present tax exemptions, as well as to assess the fiscal...

In the global context of constantly evolving economies, the efficiency of a country's fiscal system becomes a central pillar in ensuring its stability and prosperity. The Republic of Moldova faces challenges related to the structure, collection and distribution of fiscal resources. Evaluating...

The issue of collecting tax resources to the consolidated budget has determined and still determines difficulties which cannot be neglected in all the former socialist countries of the Central and Eastern Europe. From the Members States of the European Union, Romania is the country with the...

The executive vetoed two legislative proposals on the creation and emancipation of municipalities in its entirety in 2013 and 2014. In August 2018, another supplementary bill, with six other proposals attached, is under an emergency regime, awaiting a vote in the House plenary. The theme of...