The fight against tax evasion in the Republic of Moldova: analysis and solutions

Tax evasion is a complex problem that raises essential questions about fairness and its impact on the economy. In the Republic of Moldova, it represents a significant threat to economic stability, contributing to the weakening of the state budget and the growth of the informal economy. The analysis of this phenomenon in the national context emphasizes the use of schemes such as shell companies, offshoring and falsification of financial reports, which undermine transparency and legality. The informal economy, concentrated in key sectors such as agriculture and construction, accounts for about 23% of the country's GDP. To effectively combat tax evasion, comprehensive measures are needed, including digitalization of tax administration, fighting corruption and creating a more transparent business environment. Compared to other regions, such as the European Union and the United States, Moldova could benefit from the introduction of automatic exchange of financial information and strict transfer pricing rules to reduce opportunities for tax evasion. In conclusion, combating tax evasion in Moldova requires a holistic approach that includes not only domestic measures but also international cooperation. Only by strengthening fiscal discipline, increasing transparency and creating a fair tax system will Moldova reduce the shadow economy and ensure long-term sustainable economic growth.