STRATEGIES FOR IMPROVING THE TAX ENVIRONMENT THROUGH INSTITUTIONAL MODERNIZATION

The basic task of a modern tax institution is to develop relationships with the business environment by improving the tax environment. Equidistant, fair and equitable treatment will help increase taxpayers’ confidence in this institution. In order to accomplish this task, the state tax adminis...

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Bibliographic Details
Main Author: Igor TURCANU
Format: Article
Language:English
Published: Academy of the Economic Studies of Moldova 2022-06-01
Series:Economica
Subjects:
Online Access:https://irek.ase.md/xmlui/bitstream/handle/123456789/2207/Igor%20%c5%a2URCANU_%20ec_2022_2.pdf?sequence=1&isAllowed=y
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Summary:The basic task of a modern tax institution is to develop relationships with the business environment by improving the tax environment. Equidistant, fair and equitable treatment will help increase taxpayers’ confidence in this institution. In order to accomplish this task, the state tax administration body must be in a permanent process of modernization and institutional change, implementing strategies at the level of development programs, voluntary compliance, prevention and combating tax evasion, adoption of digital solutions. The study carried out by the author has set out as a task to address the issue of institutional modernization by improving the fiscal environment, thereby contributing to increasing the confidence of the business environment towards this institution. The scientific approach started from the idea of reconciling the interests of the State Tax Service with those of the business environment, in order to maintain a constructive and mutually beneficial dialogue on tax administration.
ISSN:1810-9136