The Importance of Informing Older People About Tax Facilities and Increasing Their Voluntary Compliance

This article presents the strengths, weaknesses, opportunities, and threats of measures taken by the STS through the Taxpayers Service Strategy for the years 2021-2026, for the tax compliance / non-compliance of individuals / legal entities. Following the analysis, it succeeded to identify the challenges faced by all taxpayers in the Republic of Moldova at this stage, maintaining and developing an increasing level of voluntary tax compliance, through a system of tax incentives for taxpayers, especially the elderly, on the income/wealth obtained/held by them, as well as the elaboration of proposals to mitigate the impact generated by the fiscal pressure on the level of net income of this category of taxpayers.