The retrospective and perspective of the tax measures taken for the economic remedy of the Republic of Moldova and the member states of the European Union, as a result of the Covid-19 pandemic

The COVID-19 pandemic in the Republic of Moldova is an ongoing pandemic in the territory of the Republic of Moldova caused by the new coronavirus 2019-nCoV (SARS-CoV-2), a virus that causes an infection called COVID-19. This pandemic was the cause of an amalgam of changes in all sectors of a country, including it had a major impact on the tax system. It also generated new challenges for the economic recovery of all the states of the world and led to the need to carry out reforms related to tax systems. The Republic of Moldova was subjected to a double blow (double shock): first of all there are internal restrictions and then another serious blow is the unfavorable external environment. re-exports of processed goods fell even more than domestic exports, around 25 percent. The fiscal measures undertaken during this pandemic focused on the development of economic activity, but also on the well-being of the population, which was quite affected. They have the main purpose of adjusting funding priorities, thus changes were made in the legislation.