Economy and Sociology: Theoretical and Scientifical Journal

11-19

Authors: Victoria IORDACHI, PhD, Associate Professor, National Institute for Economic Research, Mariana Rodica TIRLEA, PhD, Dimitrie Cantemir Christian University Bucharest, Romania

The actuality of this article is determined by the necessity of implementing fiscal simplicity for increasing tax compliance through fiscal education of small business representatives. In many developing and transition countries, micro and small enterprises are the most rapidly growing business segment. Tax compliance attitude within this sector varies significantly because high conformation costs and difficult formalization procedures can determine many small enterprises to operate in the informal economy. Thus tax regulation of small enterprises is crucial in the process of small entrepreneurs fiscal education and tax simplification of SMEs in many countries becomes one of the most efficient instruments. The main research methods were systemic analysis and logic synthesis. The main results obtained in article, as a result of research, are identification, analysis and systematization of foreign countries’ practices in implementing presumptive tax design and elaboration of some recommendations on fiscal simplicity.

27-33

Authors: Nicolae TAU, PhD, University Professor, Academy of Economic Studies of Moldova

Globalization phenomenon have a extremely actuality due to the fact that is a key factor on the increasing interdependence of national states as a result of the expansion and intensification of international relations. The paper aims at presenting and analyzing the main ways of economic development based on the pace of technological progress and expansion of globalization, using different research methods of economic science, especialy comparative analysis and statistical method. As a result, data demonstrate that national economic development depends on the participating of the countries to globalization processes at regional and international levels

42-48

Authors: Mariana BUCIUCEANU-VRABIE, PhD, Associate Professor, National Institute for Economic Research

The actuality of the study consists in estimation of the Active Ageing Index (AAI) for the Republic of Moldova and assessment of the situation of elderly population based on this index. The aim of the paper – to highlight the challenges facing the Republic of Moldova to ensure active and healthy aging of the population aged 55 and over. The calculation of the AAI and its components are based on methodology developed by UNECE, the demographic statistic and results of the national empirical studies on population. The AAI allowed to delimitate the position of Moldova compared to EU countries and to establish social, economic and institutional barriers for active ageing and harnessing the potential of old people in Moldova.

54-62

Authors: Tatiana PISCHINA, PhD, Associate Professor, Academy of Economic Studies of Moldova

This article is interesting for businesses, including entrepreneurs and potential investors, as well as for the governmental organizations and public authorities. It provides both an evaluation of Moldova's position on the international socio-economic arena in context of globalization, and suggests action-points and recommendations potentially supporting the growth of the private sector, at the same time fighting poverty and enforcing sustainable economic growth. The purpose of the article is to investigate the influences and challenges of globalization, which, on the one hand, is a positive enabler of global economic development, yet on the other, is a proxy of growing inequality gap between developed and developing economies. Globalization limits the opportunities for qualitative economic growth for a number of developing countries, such as Republic of Moldova, that consequentially are trapped into the 'vicious circle' of poverty. Developing economies must find a way to survive, to restructure towards growth and to remain competitive. To do so they must innovate (technologically and otherwise), since they lack some of the key resources available to the developed industrial economies. One of the main conclusions of the paper suggests that in light of the forthcoming Fourth Industrial Revolution Moldova will have the possibility to ‘leapfrog’ through several stages of the structural ladder at a time entering the path towards qualitative economic growth. Thus, such nations as Moldova do have the potential to break out of the poverty circle and towards qualitative economic development. This particular study is based on the results of the analysis of both quantitative and qualitative indicators of growth of national and international relevance, allowing to track and interpret changes in the economic structure overtime.

69-75

Authors: Mohammedelkhatim Ibrahim Mustafa SHARFELDIN, PhD Student, Quatar

Economic environment is actual and influences business activities significantly. Economic environment includes microeconomic and macroeconomic factors. These factors assist in encouraging business and promote trade and investment activities. This work aims to illustrate those factors, their characteristics and how do they support international business activities. This paper also is intended to reveal the indicators used to classify countries’ development for instance BOP, GNI, GDP and GNP. As a result, it also demonstrates the indicators’ characteristics and how these indexes work.

82-87

Authors: Ivan LUCHIAN, PhD, Associate Professor, International Institute of Management IMI-NOVA, Moldova; George BALAN, PhD, Associate Professor, Romanian-German University of Sibiu, Romania

The actuality of this article is determined by the need to demonstrate that financial crisis is not just an issue of economic disaster caused by contagion effect of financial cataclysm, expressed in national currency depreciation, depletion of foreign exchange reserves, mass bankruptcy of financial institutions, non-market entities insolvency and impossibility of sovereign debt servicing, but a special investment opportunity with associated characteristics of profitability. Central aims of article is research of financial crisis essence, investment mechanisms linked to existing fundamental laws of its conduct and determination of investment opportunities manifested in various segments of financial market and related sectors. Main research methods were: systemic analysis, statistical analysis, monographic and logic synthesis, etc. Main scientific results obtained in the article, due to research are to identify, analyze and demonstrate investment opportunities of international financial crisis and financial crises in Moldova.

94-98

Authors: Tatiana DUDOGLO, Senior Lecturer, Comrat State University

The paper evidences the essence of land potential in agriculture as well as the methodology of determining the potential levels of land fertility during the production of different crop types based on an example of an existing agricultural enterprise. A method of calculating the coefficient of using the potential land productivity in this field and an index of a potential level of land resources’ productivity as a sum of the actual crop yield and its real reserve of growth is suggested. Presented graphics show the activities of actual and potentially possible gross yield of grain, winter and spring crops, corn and sunflower for the given enterprise.