Taxa vamală – parte componentă a politicii comercial - fiscale

Abstract

Formation and implementation of the tariff customs policies in the Republic of Moldova is a complex and systemic process. Among the state measures which regulate external economic activity, the tariff regulations of import-export operations are the most important and the main element is the custom free. The scientific analysis of these regulations are always up to date because they need to be regularity improved and consistent with the current requirements established by the international principles and regulations in the field. The actuality of the researched topic can also result from steps taken by Republic of Moldova in order to join European Union. This determines the necessity and actuality of the reform regarding the tariff regulation of the external economic activity in a legal framework.