INCREASING SOCIAL INEQUALITY IN THE REPUBLIC OF MOLDOVA THROUGH THE LENS OF TAX INEQUITY
This study examines the inequalities identified in the tax system of the Republic of Moldova, analysing, for the most part, the single rate of 12%, which, moreover, contributes to the accentuation of social and economic disparities, because with the introduction of the proportional system of ta...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Academy of the Economic Studies of Moldova
2023-12-01
|
| Series: | Economica |
| Subjects: | |
| Online Access: | https://irek.ase.md/xmlui/bitstream/handle/123456789/3025/ec_2023_4_p74-86.pdf?sequence=1&isAllowed=y |
| _version_ | 1797257365346582528 |
|---|---|
| author | Serghei SERDUNI |
| author_facet | Serghei SERDUNI |
| author_sort | Serghei SERDUNI |
| collection | DOAJ |
| description | This study examines the inequalities identified
in the tax system of the Republic of Moldova,
analysing, for the most part, the single rate of 12%,
which, moreover, contributes to the accentuation of
social and economic disparities, because with the
introduction of the proportional system of taxation,
there has been an increase in the level of inequality in
the country. The author points out that a flat rate
significantly benefits those with higher incomes, as
the percentage applied is uniform for all taxpayers.
The arguments put forward to prove this theory
are based on analysis of tax data. Thus, those with
higher financial incomes are advantaged, while those
with lower incomes – bear a proportionately higher
burden. The article highlights the need for an
overhaul of the tax system to eliminate this inequality
and promote a fairer distribution of the tax burden in
order to reduce social inequality. |
| first_indexed | 2024-04-24T22:36:29Z |
| format | Article |
| id | doaj.art-09a092e1fc444088b778960ec2a13750 |
| institution | Directory Open Access Journal |
| issn | 1810-9136 |
| language | English |
| last_indexed | 2024-04-24T22:36:29Z |
| publishDate | 2023-12-01 |
| publisher | Academy of the Economic Studies of Moldova |
| record_format | Article |
| series | Economica |
| spelling | doaj.art-09a092e1fc444088b778960ec2a137502024-03-19T09:39:42ZengAcademy of the Economic Studies of MoldovaEconomica1810-91362023-12-014126748610.53486/econ.2023.126.074INCREASING SOCIAL INEQUALITY IN THE REPUBLIC OF MOLDOVA THROUGH THE LENS OF TAX INEQUITYSerghei SERDUNI0https://orcid.org/0000-0002-7467-8442ASEMThis study examines the inequalities identified in the tax system of the Republic of Moldova, analysing, for the most part, the single rate of 12%, which, moreover, contributes to the accentuation of social and economic disparities, because with the introduction of the proportional system of taxation, there has been an increase in the level of inequality in the country. The author points out that a flat rate significantly benefits those with higher incomes, as the percentage applied is uniform for all taxpayers. The arguments put forward to prove this theory are based on analysis of tax data. Thus, those with higher financial incomes are advantaged, while those with lower incomes – bear a proportionately higher burden. The article highlights the need for an overhaul of the tax system to eliminate this inequality and promote a fairer distribution of the tax burden in order to reduce social inequality.https://irek.ase.md/xmlui/bitstream/handle/123456789/3025/ec_2023_4_p74-86.pdf?sequence=1&isAllowed=yinequalityinequityincometax reformtax ratefair taxation. |
| spellingShingle | Serghei SERDUNI INCREASING SOCIAL INEQUALITY IN THE REPUBLIC OF MOLDOVA THROUGH THE LENS OF TAX INEQUITY Economica inequality inequity income tax reform tax rate fair taxation. |
| title | INCREASING SOCIAL INEQUALITY IN THE REPUBLIC OF MOLDOVA THROUGH THE LENS OF TAX INEQUITY |
| title_full | INCREASING SOCIAL INEQUALITY IN THE REPUBLIC OF MOLDOVA THROUGH THE LENS OF TAX INEQUITY |
| title_fullStr | INCREASING SOCIAL INEQUALITY IN THE REPUBLIC OF MOLDOVA THROUGH THE LENS OF TAX INEQUITY |
| title_full_unstemmed | INCREASING SOCIAL INEQUALITY IN THE REPUBLIC OF MOLDOVA THROUGH THE LENS OF TAX INEQUITY |
| title_short | INCREASING SOCIAL INEQUALITY IN THE REPUBLIC OF MOLDOVA THROUGH THE LENS OF TAX INEQUITY |
| title_sort | increasing social inequality in the republic of moldova through the lens of tax inequity |
| topic | inequality inequity income tax reform tax rate fair taxation. |
| url | https://irek.ase.md/xmlui/bitstream/handle/123456789/3025/ec_2023_4_p74-86.pdf?sequence=1&isAllowed=y |
| work_keys_str_mv | AT sergheiserduni increasingsocialinequalityintherepublicofmoldovathroughthelensoftaxinequity |