Commentary on the 2023 Fiscal and Customs Policy from the Perspective of Corruption Potential
Automatically translated summary. The full text is available in Romanian.
Independent Think Tank “Expert-Grup” has published a commentary on the draft Fiscal and Customs Policy for 2023, adopted in first reading by the Parliament of the Republic of Moldova on 12 December 2022. The commentary assesses whether the proposed changes would prevent or increase abuse and corrupt behaviour.
The draft amends the Tax Code, the Customs Code and other laws. Its major changes include a zero rate on reinvested profit for micro, small and medium-sized enterprises, VAT refunds of amounts accumulated in the account, a return to progressive personal income taxation, and the introduction of transfer pricing rules. The commentary does not assess economic relevance, and classifies provisions into three categories: those eliminating previously identified abuses, those ensuring legal clarity, and those with high potential to create corruption opportunities.
Among anti-abuse measures are the repeal of VAT exemptions on imports of ferrous and non-ferrous metal waste, tighter conditions for exempt vehicles for people with disabilities, and a push for electronic customs declarations, which currently cover 99% of exports but only 40% of imports, against 91% in Europe. Clarity measures cover non-resident income, depreciation and enforcement of customs debts. The commentary also proposes remedies for the risks identified. It was produced with NED support.
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