Particularities of the activity of it resident residents and their influence on accounting

Abstract

The IT domain in the Republic of Moldova has become an increasingly visible source of economic growth and during the pandemic it had the accelerated pace of development of all sectors, as IT park residents are stimulated by the state, benefiting from a more favorable tax regime, with a unique tax - 7% of sales. Thus, in the pandemic year 2020, there were over 5 billion lei in revenues, more than half a billion contributions to the state budget, over 2 000 new jobs and more substantial salaries. However, how significant is the growth and what does the IT sector in the Republic of Moldova actually produce and what are the peculiarities of the activity of the IT park residents? The investigation involves objective observation, descriptive method with the application of elements of comparison, analysis and deduction. CZU: [657.37+657.4]:061.68; JEL: M41, L63, L86, L96; DOI 10.5281/zenodo.6700100