Diana Criclivaia, Associate Professor of Finance, Money and Credit (Faculty of Economic Sciences) at Moldova State University
This talk will discuss the steps countries can take to ensure that they collect an appropriate amount of tax from individuals or businesses operating in their jurisdictions, using a comparative analysis between the tax environments of the Republic of Moldova and the United States of America. By highlighting a few key rules that may be adopted by Moldova, using the rules of the U.S. as an illustration, this talk will analyze the central currents of each country’s tax laws and administrative and judicial systems. In so doing, this talk will follow the three-phase legal comparative process of Professor A.J. Kamba: (1) What do we need? (2) What do we see? (3) How do we move forward?
Needs-Realities-How-to-Move-Forward
