The experts of IDIS “Viitorul” believe that only the financial resources held by the companies, resources which are not included in the official statistics, can be settled by the policy on the amnesty of the capital. The rest of assets held by the economic entities can be considered an “increase of the capital”. According to the Fiscal Code (article 37), the increase of the capital is recognised, thus taxes are collected only at the moment of the sale, exchange etc. Until this moment, the state can not interfere and should not be encouraged to involve in the economy, because it will introduce major distortions in the functioning and arrangement of the business environment. According to the experts, the only way to accelerate the capitalisation of assets held by the economic entities of Moldova would be by positively stimulating them with economic instruments. For example, the tax paid for capitalisation should be compensated by reducing the share of the income tax paid as a result of the value of legalised assets deducted from the taxable income. According to the cited source, it is crucial for Moldova to maintain (at least for a period of twenty years from the start of the amnesty) the income tax for the economic entities. In the case of clear rules, they will be able to estimate correctly the benefits and costs of the legalisation. The introduction of the zero rate tax on income for the legal persons will totally dishearten the companies, which want to proceed to amnestying their capital. The conclusion of the experts is that the initiative on the introduction of the zero rate tax on income will reduce the positive effects of the initiative on the amnesty of the capital. [“Increase of the capital”, and not “capital amnesty”] According to experts, the best way to promote a possible amnesty policy in the field of material assets could be “increasing the capital”, and not “amnestying the capital”. In this way, the state is not accusing and is not suspecting anyone of the illegal origin of certain material assets. Moreover, even those who purchased legally properties will be motivated to use the policy related to the increase of the capitalisation, with a view to obtaining income tax exemptions in the future. The change brings benefits of image to the state and its good intentions. Another argument which would encourage economic entities to declare the increase of the capital is the possibility of softening it and respectively to perform deductions form the taxable sum. In case the income tax will be set at a zero rate, the necessity of carrying out this action simply disappears. The income tax for the legal persons in Moldova is lower than South-East Europe’s average and is much lower compared to the EU member countries. The experts consider that, in light of this situation, the decision of the authorities of Moldova to set the zero rate tax on income for the legal persons will negatively differ from the fiscal models applied in the region and on the continent, without ensuring more regulatory stability. Moreover, the Action Plans signed by Moldova and its Western partners are especially referring to a different series of priorities for the improvement of the business environment: preventing and combating corruption, easing the regulation system, improving the legal system and reducing the interference of the state in economy, which does not mean using wrong tax policies, without any positive impact on the economy. In case the authorities will approve such a policy, the experts foresee that the fiscal burden will shift more and more from the real economy to the consumption sector. In the case of introducing the zero rate tax on income for the legal persons – wrong and economically unjustified action -, the experts say that imports will increase, and the lack of local production will be more serious. The value added tax for the import of equipment was introduced in 2005. These actions stimulated the short-term businesses, which diminishes competitiveness and modernisation of economy. According to the experts, this tax policy has changed the priorities in economy: the tax is applied until the moment the business is performed (Value Added Tax) and not after (income tax). A real stimulant for the sustainable economic growth would be according to the experts, the introduction of zero rate tax on VAT for the import of equipment. The tax rate for the capital amnesty differs from country to country, but in Moldova, according to the present state of affairs, this share can not exceed 3%, the experts say.