The tax system of the Republic of Moldova represents the total amount of taxes and duties, the principles, forms and methods for their establishment, modification and cancellation, provided by the Tax Code, as well as all the measures that ensure their payment.

Tax is an amount of money paid to the government that is based on income or the cost of goods or services bought as a compulsory contribution to state revenue levied by the government.

The fee is a compulsory payment which is not a tax