Non-Fiscal Taxes in The Republic of Moldova

Their Role and Impact through the Prism of Revenues to the National Public Budget

Abstract

"Parafiscal" charges are charges levied by public or private agencies on the production of marketing of agricultural products with a view to financing activities for the benefit of the sector as a whole. Specific of parafiscal taxes is the fact that they are - like taxes - mandatory (being established by law), and are tracked and collected either 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 able to cover the general and common needs of society, parafiscal taxes are collected exclusively to ensure 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 laws 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, economic agents must make serious efforts to be up-to-date with these taxes and tariffs and, more than that, they must give time to their administration. to the state budget obtained from these taxes being significant.