Abstract:
The significance of this article is related to the increasing number of residents of the IT park in Moldova, rapidly developing IT technologies, increased demand in the accounting of the IT park, and changes occurring in the accounting and taxation of residents. In the course of the conducted research, such methods as analysis, investigation, systematization, comparison were used. As a result, the peculiarities of taxation and reporting that distinguish residents of the IT park from other enterprises of the Republic of Moldova were identified. CZU: 657.446:061.62(478); JEL: M410; DOI: https://doi.org/10.53486/issc2024.103
Description:
МИТИОГЛО, Анастасия, ПАСКАР, Екатерина, ПАСКАРУ, Юлия. Особенности бухгалтерского учета резидентов ИТ-парка и актуальные проблемы их учета = Features of Accounting for IT Park Residents and Current Accounting Issues. Науч. руководитель Галина ЛУШМАНСКИ. 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. 390-392. ISBN 978-9975-167-63-5 (PDF).
