Evoluţia şi modificarea impozitului pe venit reținut la sursa de plată în Republica Moldova

Abstract

The current fiscal system, created during the transition stages from the centralized economy to the market economy, must be adopted under the new market conditions. In many cases are missing the fiscal principles, necessary to stimulate economic growth and which are widely applied throughout the world. Permanent and unfounded changes of the fiscal system lead to the difficulty of the business and the ordinary worker. The withholding of income tax at the source of payment in the Republic of Moldova in the last period has undergone essential changes, having multiple consequences for one of the most important sources of income of the citizen - the salary.