IREK – AESM: Institutional Repository of Economic Knowledge
Prestarea serviciilor cu titlu gratuit în scopuri de promovare a vânzărilor: impozitare și contabilizare
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| dc.contributor.author | Dima, Maria
|
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| dc.contributor.author | Grigoroi, Lilia
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| dc.date.accessioned | 2023-09-06T08:59:31Z | |
| dc.date.available | 2023-09-06T08:59:31Z | |
| dc.date.issued | 2023-04 | |
| dc.identifier.isbn | 978-9975-167-00-0 (PDF) | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/2836 | |
| dc.description | DIMA, Maria, GRIGOROI, Lilia. Prestarea serviciilor cu titlu gratuit în scopuri de promovare a vânzărilor: impozitare și contabilizare = Provision of services free of charge for sales promotion purposes: taxation and accounting. 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. 154-161. ISBN 978-9975-167-00-0 (PDF). | en_US |
| dc.description.abstract | This scientific article examines the key issues related to the accounting treatments and the tax implications of operations related to the provision of free title services for sales promotion purposes. However, the way of accounting for these operations differs substantially depending on the accounting regulations applied, and the way of taxation of these operations in the tax legislation is quite veiled and continues to cause adversities in the practice of economic agents. However, they still prefer to apply these marketing and sales promotion techniques. CZU: 659.1:658.8+657.1:336.22; JEL: M41; DOI: https://doi.org/10.53486/isca2023.19 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | ASEM | en_US |
| dc.subject | accounting | en_US |
| dc.subject | taxation | en_US |
| dc.subject | sales | en_US |
| dc.subject | promotional services | en_US |
| dc.subject | free services | en_US |
| dc.title | Prestarea serviciilor cu titlu gratuit în scopuri de promovare a vânzărilor: impozitare și contabilizare | en_US |
| dc.title.alternative | Provision of services free of charge for sales promotion purposes: taxation and accounting | en_US |
| dc.type | Article | en_US |
