Aspecte contabile și fiscale ale softurilor

Abstract

In this article are examined the problems of the accounting and tax issues of software created by residents of information technology parks. In this article would like to respond to the various questions about how to account the productions costs of software and what document are need for this. As methodological support of the investigation will serve the universal method of research of matter, phenomena, processes - the dialectical method of knowledge with its components: analysis, synthesis, induction and deduction, as well as methods inherent in economic disciplines: observation, comparison, selection, grouping and scientific abstraction. The implementation of IT parks in the Republic of Moldova stimulates the creation of organizational platforms with a set of innovative mechanisms JEL: M41.