The optimal flat-rate tax on income in Moldova would be of 12%, experts of the Institute for Development and Social Initiatives (IDIS) “Viitorul” consider. In their opinion, to improve the functioning of the fiscal system in Moldova it is needed to set a flat-rate tax on income, without making difference between natural and legal persons and without taking into account the origin of incomes (dividends, salaries, bank interests, incomes from activity of economic entities etc.). As the experts say, in absence of this instrument, the fiscal system will remain unstable, unclear, with multiple legal or less legal possibilities of dodging from paying the income tax. Experts propose the state’s authorities to examine seriously the possibility of introducing in Moldova the flat-rate tax on income for both individuals and legal persons. The proposal relies on the experience of the countries of Eastern and Central Europe, which became aware of the possibility to improve their activity at international level by introducing the flat-rate tax on income. For instance, Slovakia introduced the flat-rate tax on income in 2004 (19%), a fact that determined Hyundai and Peugeot to immediately open 2 large automobile factories, while as from 2005, Volkswagen has launched Skoda Oktavia production, which transformed Slovakia into a real central-European “Detroit”. Romania introduced the flat-rate tax on income in 2005 (16%), while Macedonia introduced the lowest flat-rate tax on income (12%) as from January 1, 2007. Their system until this reform was almost identical to that existing today in Moldova. Making reference to the geographical and economic dimensions in case of Macedonia and Slovakia, experts find that such a fiscal system would quickly bring good results as concerns “tax collection”, a foreign attraction for potential investors and internal credibility regarding obligatory and systematic declaration of any forms of incomes. It is estimated that the introduction of the 12% flat tax on income in the fiscal system of Moldova will increase its contribution to the structure of incomes of the public budget, which has constantly reduced in the last 7 years.