Особенности бухгалтерского учёта у резидентов ИТ-парков

Enache, Svetlana

DSpace Home
→
Facultatea Contabilitate
→
2.Articole
→
View Item

dc.contributor.author	Enache, Svetlana
dc.date.accessioned	2023-05-26T11:33:26Z
dc.date.available	2023-05-26T11:33:26Z
dc.date.issued	2023-03
dc.identifier.isbn	978-9975-147-93-4 (PDF)
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/2723
dc.description	ENACHE, Svetlana. Особенности бухгалтерского учёта у резидентов ИТ-парков = Features of Accounting for IT - Park Residents. Науч. коорд.: GHERASIMOV, Mihail. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 434-441. ISBN 978-9975-147-93-4 (PDF).	en_US
dc.description.abstract	This article is devoted to the main features of accounting for IT Park residents in Moldova. It analyses the taxation of employees, presents the specifics of IT Park residents' single taxation, describes tax and other reporting, and discusses other obligations of IT Park residents. Preferential tax treatment allows IT Parks to be in good progress in the country's IT market. The study emphasizes the benefits of the preferential tax treatment and highlights the main challenge to IT park development. CZU: 657.471.12:[061.62:004](478); JEL: M41, H21, H25; DOI: https://doi.org/10.53486/issc2023.58	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	IT park	en_US
dc.subject	residents	en_US
dc.subject	Republic of Moldova	en_US
dc.subject	accounting	en_US
dc.subject	single tax	en_US
dc.subject	preferential taxation	en_US
dc.title	Особенности бухгалтерского учёта у резидентов ИТ-парков	en_US
dc.title.alternative	Features of Accounting for IT - Park Residents	en_US
dc.type	Article	en_US