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Indirect methods of estimating tax liabilities theoretical and practical aspects 间接法估算纳税义务的理论和实践方面
Studia Universitatis Moldaviae Stiinte Sociale Pub Date : 2023-06-01 DOI: 10.59295/sum3(163)2023_11
Vlad Vlaicu
{"title":"Indirect methods of estimating tax liabilities theoretical and practical aspects","authors":"Vlad Vlaicu","doi":"10.59295/sum3(163)2023_11","DOIUrl":"https://doi.org/10.59295/sum3(163)2023_11","url":null,"abstract":"This article represents a complex research on the indirect methods of estimating the incomes of natural and legal persons, residents and non-residents, control that is carried out based on information from indirect sources and aims to identify taxpayers who obtained income and did not declare it. The importance of these methods is indisputable, as they are applied in most states with efficient tax systems, based on the given methods it is possible to calculate tax obligations that have been hidden by the dishonest taxpayers. The applicability of the given methods in the Republic of Moldova has increased in the last 5 years, by means of the given methods, fiscal equity has been restored, tax evasion has been limited and the state’s tax revenues have increased. In the results of the application of indirect methods, undeclared income is usually identified, taxes on this income, late fees and fines are levied.","PeriodicalId":30700,"journal":{"name":"Studia Universitatis Moldaviae Stiinte Sociale","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76025446","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Theoretical approaches to studying the post-conflict peacebuilding in ,,prolonged conflicts”: the case of the Republic of Moldova 在“长期冲突”中研究冲突后建设和平的理论方法:摩尔多瓦共和国的案例
Studia Universitatis Moldaviae Stiinte Sociale Pub Date : 2023-06-01 DOI: 10.59295/sum3(163)2023_36
Anatolii Dirun, Valentina Teosa
{"title":"Theoretical approaches to studying the post-conflict peacebuilding in ,,prolonged conflicts”: the case of the Republic of Moldova","authors":"Anatolii Dirun, Valentina Teosa","doi":"10.59295/sum3(163)2023_36","DOIUrl":"https://doi.org/10.59295/sum3(163)2023_36","url":null,"abstract":"The article is devoted to the analysis of theoretical approaches to the study of the post-conflict stage of peacebuilding in „protracted conflicts”. In this context, the definitions of „prolonged conflict” and „post-conflict stage” are analyzed, as well as various approaches to the emergence of the post-conflict stage in the context of conflict transformation theory. Particular attention is paid to the analysis of the factors that influence the emergence of the post-conflict stage in „unresolved conflicts”. The application of the theory of conflict transformation to analyze the relationship of the parties in the conditions of the „hybrid field”, which includes the absence of hostilities and the presence of a dialogue between the conflict parties, as well as the use of the efforts of international actors to reach a political decision on the resolution of the conflict, form the basis of the methodology of the study of the post-conflict peace consolidation stage related to the conflicts in the post-Soviet space. This approach, which is of not only scientific, but also practical interest in the context of the existence of a prolonged unresolved conflict in the Republic of Moldova, highlights the need to form a different vision and a new pr","PeriodicalId":30700,"journal":{"name":"Studia Universitatis Moldaviae Stiinte Sociale","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84222383","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Dismissal of employees due to reduction of the number or state of staff 因员工数量或状况减少而解雇员工
Studia Universitatis Moldaviae Stiinte Sociale Pub Date : 2023-06-01 DOI: 10.59295/sum3(163)2023_09
Tatiana Macovei
{"title":"Dismissal of employees due to reduction of the number or state of staff","authors":"Tatiana Macovei","doi":"10.59295/sum3(163)2023_09","DOIUrl":"https://doi.org/10.59295/sum3(163)2023_09","url":null,"abstract":"The dismissal of employees reprezents the termination of individual employment contracts at the initiative of the employers. Dismisssal of employees is allowed only in the cases strictly provided by lae, the eployer not havind the roght to establish additional cases of dismissal of employees through normatice acts at unit level. The economics crisis iften causes employers ti lay off employees duet o a reduction in the number or staffing levels. In these cases of employee dismissal, the employer is obligated ti comply with a series of legal conditions, mbeing the mostcomplex procedure for employee dismissal. In this article we propose ti analyze the normative framework related to the procedure for the dismissal of employees due to a reduction in the number or stuffing levels.","PeriodicalId":30700,"journal":{"name":"Studia Universitatis Moldaviae Stiinte Sociale","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88702778","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Protection of the personal data of witnesses and injured parties during court sessions 在法庭上保障证人及受伤当事人的个人资料
Studia Universitatis Moldaviae Stiinte Sociale Pub Date : 2023-06-01 DOI: 10.59295/sum3(163)2023_28
Cristea Daniel
{"title":"Protection of the personal data of witnesses and injured parties during court sessions","authors":"Cristea Daniel","doi":"10.59295/sum3(163)2023_28","DOIUrl":"https://doi.org/10.59295/sum3(163)2023_28","url":null,"abstract":"In the Republic of Moldova and Romania, the protection of personal data of injured parties and witnesses must be understood and viewed as a unitary whole in the support given to them. Courts must adopt clear rules and regulations regarding both the confidentiality and the protection of personal data of injured parties and witnesses. The new General Data Protection Regulation and the Directive provide an up-to-date legal framework based on the responsibility for data protection.It aims to create a unitary framework for the protection of personal data, and of injured parties and witnesses, during court hearings. They need to be given more rights and facilities to control their own data and therefore more obligations and responsibilities for the courts that manage data in the course of court hearings.","PeriodicalId":30700,"journal":{"name":"Studia Universitatis Moldaviae Stiinte Sociale","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88901455","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Determining or facilitating suicide in the criminal legislation of the Republic of Moldova and in that of the member states of the European Union: comparative law analysis 摩尔多瓦共和国和欧洲联盟成员国刑事立法中确定或促进自杀:比较法分析
Studia Universitatis Moldaviae Stiinte Sociale Pub Date : 2023-06-01 DOI: 10.59295/sum3(163)2023_15
Vitalie Stati, Anatolie Colteniuc
{"title":"Determining or facilitating suicide in the criminal legislation of the Republic of Moldova and in that of the member states of the European Union: comparative law analysis","authors":"Vitalie Stati, Anatolie Colteniuc","doi":"10.59295/sum3(163)2023_15","DOIUrl":"https://doi.org/10.59295/sum3(163)2023_15","url":null,"abstract":"In the context of the continuous improvement of art. 150 of the Criminal Code of the Republic of Moldova, the significance of receiving the positive legislative experience of the member states of the European Union in the matter of regulating criminal liability for determining or facilitating suicide increases. The purpose of the present study is to analyze art. 150 of the Criminal Code of the Republic of Moldova and the corresponding norms from the criminal laws of the member states of the European Union, in order to establish the similarities and differences between these norms and to formulate recommendations for the improvement of art. 150 of the Criminal Code of the Republic of Moldova. The methodological basis of this study is the method of comparative law and the method of systemic analysis. As a result of the conducted study, the benchmarks for the prospective harmonization of the provisions of Chapter II of the special part of the Criminal Code of the Republic of Moldova with the corresponding provisions of the criminal laws of the member states of the European Union were outlined.","PeriodicalId":30700,"journal":{"name":"Studia Universitatis Moldaviae Stiinte Sociale","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73842879","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Historiography of illegal migration research as a security threat. Some considerations 非法移民作为安全威胁的史学研究。一些注意事项
Studia Universitatis Moldaviae Stiinte Sociale Pub Date : 2023-06-01 DOI: 10.59295/sum3(163)2023_35
Anatol Buzev, S. Cebotari
{"title":"Historiography of illegal migration research as a security threat. Some considerations","authors":"Anatol Buzev, S. Cebotari","doi":"10.59295/sum3(163)2023_35","DOIUrl":"https://doi.org/10.59295/sum3(163)2023_35","url":null,"abstract":"This article examines the interdisciplinary research approach to illegal migration that allows the reflection of the essence of this complex phenomenon, contributes to highlighting the common (il)legalities, as well as the particularities specific to illegal migration within security studies. At the same time, the phenomenon of illegal migration has a systemic character for contemporary society and is integrative by nature. The repercussions influence different aspects of economic, social, political, cultural, etc. activities. Thus, the problem of illegal migration has a universal, interdisciplinary character, which was reflected in the emergence of some new study disciplines. In conclusion, we can mention that the problem of illegal migration is an object of interdisciplinary study, the issue of illegal migration has been, in particular, subjected to research by political scientists, sociologists, economists, and, recently, experts in the field of national and international security.","PeriodicalId":30700,"journal":{"name":"Studia Universitatis Moldaviae Stiinte Sociale","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72813943","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Diaspora diplomacy in the foreign policy of the Republic of Moldova 摩尔多瓦共和国外交政策中的侨民外交
Studia Universitatis Moldaviae Stiinte Sociale Pub Date : 2023-06-01 DOI: 10.59295/sum3(163)2023_32
Andrei Enachi
{"title":"Diaspora diplomacy in the foreign policy of the Republic of Moldova","authors":"Andrei Enachi","doi":"10.59295/sum3(163)2023_32","DOIUrl":"https://doi.org/10.59295/sum3(163)2023_32","url":null,"abstract":"Within a new context of international relations determined by the evolution of relations between states, as traditional actors, but also with the emergence of new actors of international relations, diasporas have become an important tool of foreign policy. This new role of diasporas outlines the context of the development of international relations with new non-state actors, but with a transnational role. Although the phenomenon is at an early stage and taking shape, some researchers are trying to study its particularities and provide it with a suitable theoretical framework. Thus, the evolution of traditional diplomacy, with the involvement of public diplomacy, also implies an active role of the diaspora in order to achieve foreign policy objectives and boost bilateral and multilateral relations, being the forerunner of new opportunities for cooperation and interaction between states. The article will highlight the main theses","PeriodicalId":30700,"journal":{"name":"Studia Universitatis Moldaviae Stiinte Sociale","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72924392","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Offenses committed on the natural gas market: a new subgroup of economic offenses 天然气市场上的犯罪:经济犯罪的一个新分支
Studia Universitatis Moldaviae Stiinte Sociale Pub Date : 2023-06-01 DOI: 10.59295/sum3(163)2023_05
Vitalie Stati
{"title":"Offenses committed on the natural gas market: a new subgroup of economic offenses","authors":"Vitalie Stati","doi":"10.59295/sum3(163)2023_05","DOIUrl":"https://doi.org/10.59295/sum3(163)2023_05","url":null,"abstract":"The liberalization of the natural gas market in the Republic of Moldova determined the completion of Law no. 108 of 27 May 2016 regarding natural gas in accordance with the provisions of Regulation (EU) No 1227/2011 of the European Parliament and of the Council of 25 October 2011 on wholesale energy market integrity and transparency. The emergence of new economic social relations (viz. social relations regarding the integrity and transparency of the natural gas market) conditioned the completion of the Criminal Code with articles 2442 ,,Manipulation on the natural gas market” and 2443 ,,Abusive use of inside information on the natural gas market”. In the present study the constitutive elements of the offenses provided by these articles are analyzed: the object of the offense; the objective side of the offense; the subjective side of the offense; the subject of the offense. The interpretation of art. 2442 and 2443 of the Criminal Code of the Republic of Moldova is done taking into account the extra-penal reference norms.","PeriodicalId":30700,"journal":{"name":"Studia Universitatis Moldaviae Stiinte Sociale","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78100729","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Elderly participation in the decision-making process from community: application of the grounded theory method 老年人参与社区决策过程:扎根理论方法的应用
Studia Universitatis Moldaviae Stiinte Sociale Pub Date : 2023-06-01 DOI: 10.59295/sum3(163)2023_38
Aliona Chira
{"title":"Elderly participation in the decision-making process from community: application of the grounded theory method","authors":"Aliona Chira","doi":"10.59295/sum3(163)2023_38","DOIUrl":"https://doi.org/10.59295/sum3(163)2023_38","url":null,"abstract":"The elderly are currently a pressing problem for moldovan society, exacerbated by the intensive demographic aging process, the migration of the young and adult population abroad, the decrease in the quality of life as a result of the budget deficit, the increase in dependence on social services. The created situation requires public and governmental authorities to pay more attention to this age group by including it in all public policies, programs and projects, etc. At the same time, measures are being created to increase social and economic activism among the elderly, so that they maintain their independence from social services and benefits. However, the results recorded are quite modest. Therefore, the purpose of the present study lies in explaining the participatory behavior of the elderly in the decisionmaking process in the local community by identifying the factors that obstruct an active involvement and establishing the mechanism by which these factors are conditioned. To achieve this goal, the grounded theory method was applied, the Straussian version. In the result, the central category was identified – discrediting the opinion of the elderly, as well as 15 other categories between which the causal relationships were established for generate the explanatory theoretical model. A set of operational hypotheses derived from the data were also formulated, which may constitute new avenues of research.","PeriodicalId":30700,"journal":{"name":"Studia Universitatis Moldaviae Stiinte Sociale","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78155233","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Some methodological reflections on legal research at the doctoral level 博士阶段法学研究的方法论思考
Studia Universitatis Moldaviae Stiinte Sociale Pub Date : 2023-06-01 DOI: 10.59295/sum3(163)2023_02
Elena Arama
{"title":"Some methodological reflections on legal research at the doctoral level","authors":"Elena Arama","doi":"10.59295/sum3(163)2023_02","DOIUrl":"https://doi.org/10.59295/sum3(163)2023_02","url":null,"abstract":"Knowledge in general, and legal knowledge in particular, is a complex process, which meets several particularities aimed at the object of study of legal science, takes place in certain stages and uses various methods. The young researchers who are the future of legal science and who must have an honest, responsible and independent scientific behavior, initiating scientific research, formulate the scientific problem to be researched. The analysis of the articles published by doctoral students in the National Journal of Law highlighted certain particularities of legal scientific research. Starting from the moment of formulating the scientific problem, the next phase - the advancement of the hypothesis and its demonstration is followed by the validation of the results obtained by reporting the results to the research problem, confronting these results with the results of other researchers and assessing their generalization limits.","PeriodicalId":30700,"journal":{"name":"Studia Universitatis Moldaviae Stiinte Sociale","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88972662","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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