Abstract:
The 2024 tax changes in Moldova have a significant impact on employers. They have brought significant changes to the taxable facilities granted to employers, including the introduction of new benefits. The new regulations include compensation for alternative childcare costs, gifts in kind and deductions for various services and benefits. Compared to Romania, tax policy in the Republic of Moldova seems to offer an additional advantage to employees. Following the analysis, the result shows that the tax changes in 2024 are of great importance for employers, changing the way they can manage employee benefits. CZU: 336.225.53.055.4(478); JEL: M41; DOI: https://doi.org/10.53486/issc2024.90
Description:
CUCOȘ, Mihaela. Aspecte fiscale privind motivarea personalului prin prisma politicii fiscale pe anul 2024 = Tax Aspects of Staff Motivation in the Light of Tax Policy for 2024. Cond. șt. Iuliana ȚUGULSCHI. 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. 349-351. ISBN 978-9975-167-63-5 (PDF).
