Seria {tiin\e exacte [i economice

Economie ISSN 1857-2073

Modificarea bazei impozabile poate fi caracterizat n conformitate cu tipurile de pli fiscale. ns, indiferent de
tipul plii fiscale, se va ine cont de reaciile comportamentale ale contribuabililor vizavi de modificrile planificate ale
regulilor de impozitare. n special, putem vorbi despre sporirea nivelului de planificare fiscal de ctre agenii economici.

Changes in taxable base are possible to characterize according to types of tax payments. However irrespective of
type of tax payment it is necessary to consider behavioral reactions of tax payers on changes in rules and methods of the
taxation. In particular it is possible to speak about increase of a tax planning level by economic agents.

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169
 STUDIA UNIVERSITATIS
Revist= [tiin\ific= a Universit=\ii de Stat din Moldova, 2010, nr.2(32)

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 Seria {tiin\e exacte [i economice
Economie ISSN 1857-2073

2.1. ij 1) - , -
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171
 STUDIA UNIVERSITATIS
Revist= [tiin\ific= a Universit=\ii de Stat din Moldova, 2010, nr.2(32)

3. ----------------------------------------------------------
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9. ---------------------------------------------------- C


(N)
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= N T ( ) [3].
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, :

172
 Seria {tiin\e exacte [i economice
Economie ISSN 1857-2073

1)
;
2)
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:
1. .., .. . - ,
1997. - 313 .
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3. .., .., .. : - . -
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2005. - 752 .
5. // , 2005, 5, .50-56.

Prezentat la 29.03.2010

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