ABSTRACT: The article presents an analysis of the normative framework of the Republic of Moldova
regarding the process of declaration of income tax by individuals. At the same time, the article describes the
evolution of the ways of presenting the Personal Income Tax Return, as well as the historical development of
the model form based on which the natural persons honor their fiscal obligation with respect with the income
tax declaration. The research was based on the study of the tax legislation on the regulation of the
presentation of the income tax return as well as the statistical data on the number of persons who submitted
the respective return for the analyzed tax periods. This study aimed to identify the correlation of the number
of declarations submitted in dynamics with the variety of ways of presenting and submitting the personal
income tax return in the context of adjusting tax legislation to the evolution of economic processes. This
research aims to examine whether the increase in the level of voluntary compliance of individuals with
respect to the tax obligation to file the Personal Income Tax Return is directly related to the level of
efficiency of the reporting process for individuals, and whether, raising the level of clear legislation could be
a plausible solution to ensure an increase in the voluntary compliance of the individual..

KEYWORDS: income tax, personal income tax return, taxpayer, natural person