INVESTMENT INCOME - REGULATIONS IN NATIONAL AND INTERNATIONAL TAX LEGISLATION
INVESTMENT INCOME - REGULATIONS IN NATIONAL AND INTERNATIONAL TAX LEGISLATION

Author(s): Corina Bulgac
Subject(s): Politics / Political Sciences, Politics, Public Administration, Sociology, Economic development, Fiscal Politics / Budgeting, Globalization
Published by: CEEOLPRESS
Keywords: income; investments; tax code; dividends; shares; bonds;
Summary/Abstract: The use of financial instruments contributes to additional revenue that can be used for the social and economic development of tax-payers in the long term. The globalisation of economic processes and the deepening of international economic and financial cooperation have led to the diversification of income earned and increased visibility of our country in terms of investment. The Republic of Moldova can be considered an attractive area for foreign investors while, at the same time, remaining a favourable area for domestic investors due to its geographical location, fiscal, political, and social regulations, as well as the existence of a qualified and cheap labour force. The subject of the paper focuses on examining aspects of tax law on financial income from investment activities in national and international practice. A number of methods were used in the research, including statistical, analytical, comparative analysis, content analysis, graphical illustration, etc. In conclusion, as a result of the analysis, it was possible to identify the challenges faced by Moldovan taxpayers who obtain financial income from placement activities in order to ensure an increasing level of income, presenting the advantages and disadvantages.

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