1. IREK – AESM: Institutional Repository of Economic Knowledge
  2. Facultatea Contabilitate
  3. 2.Articole
Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2243
Full metadata record
DC FieldValueLanguage
dc.contributor.authorBancu, Daniela
dc.contributor.authorLazari, Liliana
dc.date.accessioned2022-09-07T06:43:19Z
dc.date.available2022-09-07T06:43:19Z
dc.date.issued2022-03
dc.identifier.isbn978-9975-155-87-8 (PDF)
dc.identifier.urihttps://irek.ase.md:443/xmlui/handle/123456789/2243
dc.descriptionBANCU, Daniela, LAZARI, Liliana. Comparative analysis of value added tax aspects regarding its accounting and reporting in Republic of Moldova and in România = Analiza comparativă a contabilității și raportării taxei pe valoarea adăugată în Republica Moldova și în România. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 296-305. ISBN 978-9975-155-87-8 (PDF).en_US
dc.description.abstractThe following article outlines the main aspects regarding the VAT accounting and its’ reporting in Moldova compared to the way it is done in Romania. The purpose of the article is to facilitate the comprehension of the VAT in both countries, as the respective tax is usually met with uncertainties or even difficulties in understanding its’ nature. Therefore, the work includes conclusive examples of the accounting of VAT in different scenarios, in each of the mentioned countries. As a result, this article highlights some incursions regarding the use of National Standards of Accounting in Moldova (SNC) aligned to the Council Directive 2006/112/EC’s stipulations. CZU: 657.446:336.226.322(478+498); JEL: H25, M41; DOI 10.5281/zenodo.6720197en_US
dc.language.isootheren_US
dc.publisherASEMen_US
dc.subjectValue-Added Tax (VAT)en_US
dc.subjectValue-Added Tax (VAT)en_US
dc.subjectaccountingen_US
dc.subjectcomparative analysisen_US
dc.subjecttax codeen_US
dc.subjectreportingen_US
dc.subjectharmonizationen_US
dc.titleComparative analysis of value added tax aspects regarding its accounting and reporting in Republic of Moldova and in Româniaen_US
dc.title.alternativeAnaliza comparativă a contabilității și raportării taxei pe valoarea adăugată în Republica Moldova și în Româniaen_US
dc.typeArticleen_US
Appears in Collections:2.Articole

Files in This Item:
File Description SizeFormat 
Daniela BANCU_Liliana Lazari_ISSC_2022.pdf869.56 kBAdobe PDFThumbnail
View/Open
Show simple item record


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.