Metode electronice de decontare în cadrul entităților de comerț: aspecte contabile și fiscale

Abstract

Electronic settlement methods include three major categories of tools: e-commerce tools; autohone payment services; international payment services. The article is intended for theoreticians but also for practicing accountants, because in addition to the development of the theoretical basis, the aim is to identify some practical solutions in order to solve the problematic accounting aspects related to the use of e-commerce tools as an electronic settlement method. The importance of the investigated topic requires the identification of the accounting method of transactions aimed at the use of electronic settlement methods in general, and e-commerce tools in particular. Research methodology involves both general and specific approaches, such as: analytical method, web analysis, synthesis method, comparison method, systemic method and other research methods. Next, we will try to identify the way of reflection in the accounting records of settlements involving the use of e-commerce tools, including through the prism of the practical aspect, and not just the theoretical one. CZU: 657.1.011:336.22; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.03