Tratamente contabile și fiscale aferente donațiilor

Țugulschi, Iuliana

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dc.contributor.author	Țugulschi, Iuliana
dc.date.accessioned	2023-09-06T08:45:06Z
dc.date.available	2023-09-06T08:45:06Z
dc.date.issued	2023-04
dc.identifier.isbn	978-9975-167-00-0 (PDF)
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/2834
dc.description	ȚUGULSCHI, Iuliana. Tratamente contabile și fiscale aferente donațiilor = The accounting and tax treatment of donations. In: International scientific conference on accounting, ISCA 2023 [online]: Collection of scientific articles = Culegere de articole științifice, 12 Edition, April 6-7, 2023. Chişinău: SEP ASEM, 2023, pp. 140-146. ISBN 978-9975-167-00-0 (PDF).	en_US
dc.description.abstract	Operations regarding donations represent a separate category of transactions with various particularities depending on their nature, the object of the donation and the receiver. Although at first sight the donation seems a simple procedure, in fact there is a difference between the essence of the transaction, its legal and fiscal consequences. Transactions related to donations have a series of particularities, not only from a legal point of view, but also from the point of view of accounting and taxation. In this context, this article examines the problematic aspects regarding the accounting of operations related to the goods received as a donation, as well as transmitted to other third parties with the elucidation of their fiscal aspect. CZU: 657.422:657.446(478); Jel: M 40, 41; DOI: https://doi.org/10.53486/isca2023.17	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	donations	en_US
dc.subject	market price	en_US
dc.subject	value added tax	en_US
dc.subject	philanthropy	en_US
dc.subject	sponsorship	en_US
dc.subject	tax treatment	en_US
dc.title	Tratamente contabile și fiscale aferente donațiilor	en_US
dc.title.alternative	The accounting and tax treatment of donations	en_US
dc.type	Article	en_US