Economica

7

Authors: Dorel NOROC

The pandemic crisis and war in the region have led states to identify new revenue mobilization measures to cope with rising public spending. An essential tool at their disposal is the optimization of tax expenditures, which must be achieved with minimal adverse effects on economic and social processes. For this, it is necessary to go through some actions related to identifying tax expenditures and their evaluation through the lens of lost budget revenues. Also, the evaluation process includes identifying the objectives for which they were introduced and the degree of achievement of these objectives. Following this evaluation, the decision-makers will analyse comparatively whether other budgetary-fiscal instruments could be applied to achieve the goals, such as expenditure programs, which would ensure greater efficiency of public policies.

10

Authors: Andrei JIZDAN

E-commerce is a method of doing business by using web services (the internet), telephony, electronic addresses. The article is intended for theoreticians and practicing accountants, because in addition to the development of the theoretical basis, the aim is to identify practical solutions in order to solve the problematic accounting aspects related to ecommerce. The importance of the investigated subject imposes the necessity of an in-depth comparative analysis of the activity of online stores that involve an element of “virtuality” versus traditional stores that require a physical location. The research methodology involves both general and specific approaches, such as: analytical method, webographic analysis, the synthesis method, the comparison method, the systemic method and other research methods. In the following, an attempt will be made to identify the similarities and differences between stationary trade units and online stores in terms of both practical and theoretical aspects.

10

Authors: Eduard KENIG

The article reveals and summarises the content of indicators for evaluating parameters of financial systems, considering the role and significance of financial systems for modelling economic development. In order to evaluate the quality of financial systems’ functioning the author applies indicators measuring depth of the financial sector, accessibility to financial products and services, efficiency of financial institutes and markets, financial stability. The main research methods used in the study are methods of qualitative and quantitative analysis. During the research, the author used the databases of the International Monetary Fund, the World Bank, the Organization for Economic Co-operation and Development. The article reveals and measures the parameters of the financial systems in the Republic of Moldova and Israel, which determine their development. Financial accessibility, financial stability and financial effectiveness are significantly connected. The article emphasizes the necessity to strengthen financial institutions to get a greater economic profit, to promote equal opportunities to get access to financial services, etc.

11

Authors: Irina TODOS

Contemporary business is seen as a type of business that participates in multiple green activities, ensuring that all processes, products and production activities adequately address environmental concerns. Thus, the “green business” incor““porates the principles of sustainability in its activities, offering goods and services that cover the demand for ecological products, assumes environmental commitments in its operations and, at the same time, is an integral part of a sustainable economy. The purpose of this paper is to highlight the decisive role of green businesses in the promotion and development of green economy. States that have joined and adopted the green economy principles will transform their economies into “sustainability engines”, thus being prepared for the new challenges of the 21st century. The greening performance of businesses can be evaluated with the help of the Green Index.

11

Authors: Ion COMENDANT

The promotion of the scenario which fully covers the electricity demand from renewable sources leads to an electricity price increase, mostly impacting poor population from the Republic Moldova. In order to decrease the Absolute Poverty Rate, the paper proposes a way to determine the appropriate allowances. Achieving the objective is hampered by the fact that the existing Methodology for calculating the Absolute Poverty Threshold does not expressly contain the component related to the expenses for the electricity services provided. Such an algorithm is proposed in this regard using the structure of household consumption by categories of consumption, available at distribution companies. The calculations showed that the promotion of the concept of covering the power demand from renewable sources does not significantly harm the payment capacity of household consumers, in terms of the 2020-2021 years costs.

13

Authors: Alina SUSLENCO, Viorel CORBU

This study analyses the management specifics of the enterprises in the energy sector of the Republic of Moldova, as well as elucidates the most pressing problems and challenges they face. Thus, the purpose of this article is to analyse the specifics of energy management in the Republic of Moldova. The methodology of the research is focused on the use of theoretical analysis, gravitating with the epicentre towards empirical research, whose specific is a qualitative one, characteristic of content analysis. As a result of the observations made, we can mention that the energy management in the Republic of Moldova is deficient and very complex, given that in this field, in the last 20 years (2001-2021), very few changes have been made that would have positively influenced its development.