NON-FISCAL TAXES IN THE REPUBLIC OF MOLDOVA: THEIR ROLE AND IMPACT IN TERMS OF REVENUES TO THE NATIONAL PUBLIC BUDGET
NON-FISCAL TAXES IN THE REPUBLIC OF MOLDOVA: THEIR ROLE AND IMPACT IN TERMS OF REVENUES TO THE NATIONAL PUBLIC BUDGET

Author(s): Nadejda Berghe
Subject(s): Politics / Political Sciences, Politics, Economy, Agriculture, Public Administration, Fiscal Politics / Budgeting, Marketing / Advertising
Published by: CEEOLPRESS
Keywords: non-fiscal tax; fee; services; budget revenues; special funds; payers; tax obligations;
Summary/Abstract: “Parafiscal” charges are charges levied by public or private agencies on the production and marketing of agricultural products with a view to financing activities for the benefit of the sector as a whole. The characteristic of parafiscal taxes is the fact that they are - like taxes - mandatory (being established by law) and are tracked and collected through the tax administrations. While the taxes are being collected with the dual purpose of imposing a certain conduct in the social-economic environment and being able to cover the general and common needs of society, parafiscal taxes are collected exclusively for the purpose of ensuring complementary incomes at the disposal of the legal beneficiaries of these funds and only from natural and/or legal persons who are expressly covered by the normative acts by which those taxes were established. On the one hand, the multitude of parafiscal taxes implies a high cost for payers. On the other hand, the economic agents must make serious efforts to be up to date with these taxes and tariffs and, moreover, they must give time to their administration, as the state budget obtained from these taxes is significant.

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