IREK – AESM (Institutional Repository of Economic Knowledge)

Aspecte contabile şi fiscale a evidenţei tichetelor de masă la angajator

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dc.contributor.author Cușmăunsă, Rodica
dc.contributor.author Ganea, Valeria
dc.date.accessioned 2020-09-25T06:43:51Z
dc.date.available 2020-09-25T06:43:51Z
dc.date.issued 2019-03-15
dc.identifier.isbn 978-9975-75-950-2
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/546
dc.description CUȘMĂUNSĂ, Rodica, GANEA, Valeria. Aspecte contabile şi fiscale a evidenţei tichetelor de masă la angajator. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 15 martie 2019. Ed. a 3-a. Chişinău: ASEM, 2019, pp. 70-75. ISBN 978-9975-75-950-2. en_US
dc.description.abstract In this article, authors will examine the accounting and tax treatments for employers who will offer meal vouchers to employees. Meal vouchers help employers to maintain the order in the company and employees to ease their lunch break. As methodological support of the investigation will serve the universal method of research of matter, phenomena, processes - the dialectical method of knowledge with its components: analysis, synthesis, induction and deduction, as well as methods inherent in economic disciplines: observation, comparison, selection, grouping and scientific abstraction. The implementation of the meal vouchers in the Republic of Moldova in the future will bring benefits to the development of the national economy, by increasing the purchasing power by employees, reducing the work on the black market, developing the sector of commercial/catering establishments, and the reduction of the shadow economy that, over the time, stimulates economic growth. JEL: M 40, 41, 49 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject tichetele de masă en_US
dc.subject facilitate fiscală en_US
dc.subject hrana organizată a angajaţilor en_US
dc.subject beneficiile angajaţilor en_US
dc.subject meal vouchers en_US
dc.subject accounting and tax treatments en_US
dc.title Aspecte contabile şi fiscale a evidenţei tichetelor de masă la angajator en_US
dc.type Article en_US


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