Indirect methods of estimating tax liabilities theoretical and practical aspects

This article represents a complex research on the indirect methods of estimating incomes natural and legal persons, residents non-residents, control that is carried out based information from sources aims to identify taxpayers who obtained income did not declare it. The importance these indisputable, as they are applied in most states with efficient tax systems, given it possible calculate obligations have been hidden by dishonest taxpayers. applicability Republic Moldova has increased last 5 years, means methods, fiscal equity restored, evasion limited state’s revenues increased. In results application undeclared usually identified, taxes this income, late fees fines levied.