In the past two decades, the unprecedented development of information technologies revolutionized the word econnomy. The new economy is taking shape, one based on Information Technology and computer networks, one where the ...

It is important to mention some differences between certain fees and taxes, but also their values within the European Union, as well as their evolution over the years, but especially those differences between the more ...

This Article aims to study the main tax and accounting issues when applying the value-added tax under the conditions of public-private partnership from theoretical, conceptual and methodological viewpoints. The value-added ...

This article examines issues related to the import and export of services and the application of accounting and tax treatment. The accounting of the import of services is characterized by the fact that they are offered by ...

The purpose and importance of the presentation of the work consists of the analysis of the methods of restitution of the value added tax of the state budget from the perspective of national and international legislative ...

The introduction of the electronic register of tax invoices and the electronic VAT administration system necessitated changes in accounting procedures, tax accrual and payment, preparation and registration of tax invoices, ...

In the Republic of Moldova, the tax system of non-profit organizations is not separate from that of agents engaged in entrepreneurial activity, which leads to misinterpretations and many unresolved issues. The tax regime ...

Capacitatea economică reprezintă un element de natură modelatoare a politicilor publice, având un rol cheie atât în previziunea elementelor de politică contabilă, fiscală și monetară, cât și în derularea strategiilor la ...

The XXI century could be easily call the century of mass electronic transformation and digitization. This is the phenomenon that has "invaded" us together with globalization. At the initial stages of the COVID-19 pandemic, ...

This article discusses the international and domestic practice of VAT accounting in the Republic of Moldova. The article discusses the origin and first mention of VAT in the world, its initial accounting methods and the ...