dc.contributor.author |
Stratu, Antonina
|
|
dc.date.accessioned |
2024-09-09T12:27:36Z |
|
dc.date.available |
2024-09-09T12:27:36Z |
|
dc.date.issued |
2024-03 |
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dc.identifier.isbn |
978-9975-167-63-5 (PDF). |
|
dc.identifier.uri |
https://irek.ase.md:443/xmlui/handle/123456789/3538 |
|
dc.description |
STRATU, Antonina. Unele probleme ale contabilității rezidenților parcului pentru tehnologia informației = Some of the Accounting Issues of Park's Residents for Information Technology. Cond. șt. Alexandru NEDERIȚA. In: Challenges of accounting for young researchers [online]: international student scientific conference, ISSC 2024, 8th Edition, March 15-16, 2024: Collection of scientific articles. Chişinău: SEP ASEM, 2024, pp. 146-148. ISBN 978-9975-167-63-5 (PDF). |
en_US |
dc.description.abstract |
This article is dedicated to the analysis of the accounting treatment applied by "Moldova IT Park" residents. The study outlines the benefits of special tax treatment and highlights some specific peculiarities and problematic issues of IT Park residents regarding the correct classification, recognition and accounting of income and the determination of the single tax. As methodological support of the research served the dialectical method: analysis, synthesis, deduction, as well as inherent methods: observation, selection, grouping, comparison. The implementation of the first IT Park in the Republic of Moldova stimulates the broad development of the IT sector in our country, which benefits the national economic development, creates new jobs, increases the contribution of residents to the national public budget and attracts foreign investments. CZU: 657:[061.62:004](478); JEL: M41; DOI: https://doi.org/10.53486/issc2024.28 |
en_US |
dc.language.iso |
other |
en_US |
dc.publisher |
ASEM |
en_US |
dc.subject |
IT services |
en_US |
dc.subject |
Moldova Innovation Technology Park |
en_US |
dc.subject |
accounting problems |
en_US |
dc.subject |
Information Technology Park |
en_US |
dc.subject |
single tax |
en_US |
dc.subject |
sales revenue |
en_US |
dc.subject |
number of employees |
en_US |
dc.title |
Unele probleme ale contabilității rezidenților parcului pentru tehnologia informației |
en_US |
dc.title.alternative |
Some of the Accounting Issues of Park's Residents for Information Technology |
en_US |
dc.type |
Article |
en_US |