REPERCUSSIONS OF SEPARATISM OF TRANSNISTRIAN REGION FOR FULFILLMENT OF FISCAL OBLIGATIONS IN THE REPUBLIC OF MOLDAVIA Cover Image

REPERCUSIUNILE SEPRATISMULUI ÎN REGIUNEA TRANSNISTRIA ASUPRA ÎNDEPLINIRII OBLIGAȚIILOR FISCALE ÎN REPUBLICA MOLDOVA
REPERCUSSIONS OF SEPARATISM OF TRANSNISTRIAN REGION FOR FULFILLMENT OF FISCAL OBLIGATIONS IN THE REPUBLIC OF MOLDAVIA

Author(s): Vladimir Vasiliţa
Subject(s): Law, Constitution, Jurisprudence
Published by: Facultatea de Drept Cluj Napoca, Universitatea Creştina "Dimitrie Cantemir" Bucureşti
Keywords: national public budget; fiscal obligations; fiscal revenues; fiscal sovereignty; residual fiscal sovereignty; Transnistria .

Summary/Abstract: The given work represents a thematic analysis of the author concerning the alleged existence of the cause-effect correlation between the secessionist movements in the eastern districts and the southern part of Moldavia and the perturbations caused by these on the process of fulfilling the fiscal obligations faced by our state. Initially, the author succinctly describes the current situation in the Transnistrian region, making reference to a small part of the studies, articles, normative acts and case law of the European Court of Human Rights (ECHR), which refer only to some of the multiple abuses that resulted in the violation of the basic human rights and fundamental freedoms and interests that continue to be infringed. The descriptive part of the article contains several kinds of activities of the national economy that constantly cause substantial damage to the national public budget. One of the key reasons for such a state of affairs is supposedly the inappropriate approaches to the subjects concerning the regulation and efficient fulfillment of the fiscal obligations in relation to the self-styled regime of the Transnistrian region. The last part of the article includes all the basic ideas that were formulated in the work as well as a number of lex ferenda proposals designed to foil fraudulent schemes, where separatism is one of the factors that favor their existence. Consequently, the author notes that the implementation of the formulated proposals will contribute to the substantial improvement of the whole process of fulfilling the fiscal obligations in the Republic of Moldavia.

  • Issue Year: 1/2015
  • Issue No: 1
  • Page Range: 185-196
  • Page Count: 9
  • Language: English