Facilităţile fiscale ca instrument de stumulare a investiţiilor
Tax incentives as a tool to boost investment

Summary/Abstract: In the present article we make reference to the role of tax incentives in stimulating investment. There are a number of factors that influence the investment process, including tax concessions, as one of the most common measures of support by the state of investment activity. In this paper it is presented an analysis of the existing tax incentives in the Republic of Moldova aimed at stimulating investment activity, have been identified the types of tax breaks that have the greatest impact on investment incentives, as well as proposed some recommendations on the granting of tax incentives and customs in order to stimulate investment activity in the Republic of Moldova.

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