Using part of the additional revenue generated from higher taxes, for example, can help avoid increased energy affordability risk and even reduce it if sufficient revenue is allocated to support vulnerable consumers (OECD, 2018, forthcoming). The analysis shows who will lose and who will gain from the reform, what will be the impact of the reform on the public budget but also on households’ disposable income, what social measures could be put in place to protect vulnerable groups that would be affected by the reform. This work also show's how such analysis can be approached (issues, data) and practically conducted in co-operation w'ith different parts of the government and other stakeholders in the country (Box 1.3). The study has also reviewed the impact of reform on the public budget and on potential GHG emission reductions. The standard VAT rate in Moldova is 20%. The VAT imposed on gas consumed by households is 8%, and no VAT is imposed on electricity and heat consumption.