Natural resource fees – a tool of environmental policy in the Republic of Moldova
DOI:
https://doi.org/10.52673/18570461.24.3-74.07Keywords:
green and circular economy, natural resources fees, fee for the extraction of useful minerals, water fee, fee for using subsoil, local budgetsAbstract
The transition to a green and circular economy imposes new challenges, including taxation. The purpose of this research is to formulate fiscal policy recommendations with reference to natural resources fees in the Republic of Moldova, emerging from the scientific documentation on their importance, as well as from the analysis of the practical way in which they are used. The research methodology is based on the scientific documentation, analysis and synthesis of the most relevant studies on the researched topic, of the national legal framework that regulates these taxes, but also of the data on the collection of natural resources fees in the Republic of Moldova. This research led to the identification in the specialized literature of a specific function of these fees – environmental protection. However, the analysis of the data on the collection of these taxes in the Republic of Moldova showed that the financial function of the natural resources fees has not been confirmed, therefore their impact on environmental protection cannot be analyzed.
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