Impozitul pe venit al persoanei fizice — aspecte teoretice și normative

Mariana ODAINIC
2019 Zenodo  
Personal Income Tax — Theoretical and Normative Aspects The aim of this paper is to examine the income tax from different points of view: theoretical and legal (according to Moldovan Tax Code). We analyzed different theoretical opinions regarding the relation between the state and the duty of each citizen to contribute to the creation of the public finances.
doi:10.5281/zenodo.3875024 fatcat:3odwxyexwjhtpc4wge5y6beope