Abstract:
Nowadays the electronic commerce became an important element for the worldwide economic development. The aforementioned is due to the fact that the online goods sales and services help companies to be more competitive against each other. Both technologies and on-line applications change legislations, the way a business is managed, goods are manufactured and sold. Consequently, to start a business in the electronic commerce it is important to look at the accounting treatment and fiscal for the online sales. CZU: 657+336.22:[339.1:004.738.5].
Description:
BULGARU, Veronica. Aspectele contabilității și fiscalității în comerțul electronic = Aspects of Accounting and Taxation in the e-Commerce. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 53-59. ISBN 978-9975-75-989-2.