Browsing by Subject "tax evasion"

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  • Ciubotariu, Marius; Haisan, Adriana-Ioana; Kustron, Teodora (ASEM, 2017-11)
    Lately, gambling activity attracts an increasing number of users, which inevitably leads to a growing turnover for these operators. The purpose of this paper is to analyze the accounting and tax practices related to these ...
  • Țepordei, Aurelia (ASEM, 2018-09)
    Debt is an important component of a functional economy. Central authorities in different countries borrow money to finance major projects, as well as financing the state budget deficit. Public debt consists of a complex ...
  • Arsene, Ion; Moldovan, Dumitru (ASEM, 2017-09)
    When signing the Moldova-EU Association Agreement then its implementation, as well as the European integration aspirations of the Republic of Moldova, there are premises that the underground economy in the Republic of ...
  • Bajan, Maia; Bărbieru, Ana-Carolina (ASEM, 2019-03)
    Tax evasion is a widespread phenomenon and continues to be a problem for many countries, although there are sanctions and audits. National culture can contribute to a better understanding of non-compliance in different ...