Problematica executării silite a obligaţiilor cu caracter fiscal în Republica Moldova
Issue of enforcement of tax obligations in the Republic of Moldova

Summary/Abstract: The proposed study is especially devoted to the provisions of Articles 193 and 194 of the Tax Code of the Republic of Moldova, which regulates the conditions to be met for initiating the proceedings for the enforcement of tax obligations, as well as the means made available to the revenue agent to ensure the settlement of the tax claim. This scientific approach discusses certain problems and disagreements occurring during the application of various enforcement instruments, as well as the legal shortfalls admitted by the Moldavian lawmaker in regulating the field concerned. The analysis has revealed the existence of some questionable issues in terms of the practical safeguards offered to the taxpayer against possible abuse by revenue agents, as well as the effectiveness of the remedies made available to it in order to verify the lawfulness of the decision issued on the case of tax violation. For these reasons, we consider that the de lega ferenda proposals substantiated in the study can be regulatory solutions to remedy the reported inconveniences.

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