Economica

7

Authors: Aliona MANTALUTA

The emergence of the notion of lobbying in the economic-political area of the Republic of Moldova has been felt predominantly during the last 10 years, although this activity has roots based on the declaration of state independence. In this context we ascertain the topicality of the theme of lobbyism as an element of scientific research. The paper aims at defining the theoretical and conceptual approach of the notion of lobby. It presents its evolution and analyses the direct and indirect types of lobby. The used methods as analysis, synthesis, comparison, etc. intend to present a wide general frame of the use of this notion, in the Republic of Moldova. The expected results tend to make a delimitation of lobby from other specific actions as influence traffic and corruption. This differentiation will contribute to a better understanding of the lobby concept.

8

Authors: Andrei PETROIA, Ivan BANU

The study addresses issues related to the use of information technology in the field of financial organizations. In addition, the authors considered the sources of cybersecurity risks in these organizations and the mechanisms of the impact of their consequences on the main financial risks. As a result of the study, the authors cited key activities aimed at reducing cybersecurity risks and related to the development and creation of internal controls and the use of internal security tools, such as the use of physical information protection tools, basic electronic information protection tools, the use of data encryption during transmission information in electronic format (end-to-end protection), as well as other methods to minimize risks.

11

Authors: Daniela DERMENGI

This article refers to the principles formulated by the Basel Committee on the organization and role of the compliance function within banking financial institutions. Also, the provisions of the national financial legislation and the manner in which the proposals of the Basel Committee were reflected in the local regulatory framework are analysed. The compliance with the Basel III standards is the main challenge for the national banking system, and the main normative acts for implementing the standards show that the National Bank of Moldova has adopted all the principles imposed by the Basel Committee, regarding the compliance function. Some provisions of the legislative acts issued by the NBM are even a word-by-word account of the Basel principles.

11

Authors: Evghenii POPESCU

The relationship between the business environment and the customs service is an integral part of the activity of the customs authorities. Taking into account the connection between the globalization and the world trade, consolidation of economic security and facilitation of the international chain of the supply of goods, acceleration and simplification of the customs procedures, increase of the saturation of information features of goods subjected to the customs control, the collaboration between the Customs Service and business environment is presented to be of primary importance. Customs cooperation presents a set of measures for the interaction with the authorities of the foreign states and of the international organizations in the customs domain in general, as well as of the customs clearance and control procedures in particular. The issues of the customs cooperation are under the jurisdiction of the Department of Institutional Coordination of the Customs Service of the Republic of Moldova.

13

Authors: Luigi POPESCU, Larisa MISTREAN

The study of taxes has been an important concern of a great number of economists of all times, doctrines and currents of economic thinking. This paper presents some representative opinions of some foreign and Romanian, classic and contemporary economists regarding taxes. This study also provides a scientific selection of the opinions regarding the actual tax instruments, in order to group the main theories about taxes by author (school, direction of thinking), or theories elaborated by them, ideas that Romanian taxation has taken more or less in its practice.

16

Authors: Mariana Rodica TIRLEA, Iulita BIRCA

Financing represents one of the major problems for the implementation of the “Iulita’s roses garden”, as financing involves, in addition to the funds obtained from the European financing, also a contribution of the beneficiary. Obtaining sources for co-financing is difficult, sometimes even impossible, given that financial resources are limited and access to bank credits implies the fulfilment of requirements and conditions imposed by the bank. Co-financing may be provided either from own sources or from attracted sources that are reimbursable. Under this project, bank credit represents the solution for co-financing the project. The purpose of the research, carried out in this paper, is to identify the sources attracted by the financing of the nature of the bank credits for the beneficiary of the project entitled “Iulita’s roses garden” for the co-financing part of the project. Undoubtedly, the realization of this project will contribute to the development of the rural environment

19

Authors: Luigi POPESCU, Larisa MISTREAN, Magdalena RADULESCU

We could note the fact that all the theories related to taxes tend to justify their need, both for the state and for the taxpayers, hiding the fact that they are more favourable to the state than to the taxpayers. Having formulated these theories, the authorities strive to justify the extent of taxation and fiscal pressure; they want to demonstrate a certain horizontal and vertical fiscal equity, which in reality, most of the time, does not exist in practice. These fiscal theories have tried to prove, more or less scientifically, the increase of fiscal pressure by imposing new taxes and fees or by increasing the size of existing taxes, they have tried to motivate the quality of taxes as an instrument for regulating the economy, in the sense that they had to maintain inflation for certain periods at a certain level, they have sought to emphasize the need to redistribute income and wealth from taxpayers to the state. It is known, however, that the state, by means of its ruling parties, protects its interests and, in particular, protects certain categories of taxpayers, who are loyal to it.