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Title: | Modernizarea sistemelor de impozitare în condițiile actuale: factori și tendințe |
Other Titles: | Modernization of taxation systems in the current economic context: factors and trends |
Authors: | Graur, Anatol Harea, Ruslan |
Keywords: | sistem fiscal digitalizare COVID-19 e-factură e-comerț parc IT nerezident |
Issue Date: | Apr-2022 |
Publisher: | ASEM |
Abstract: | This article defines the requirements for building an optimal tax system. The relationship between the development trends of the company and the applied model is revealed. The impact of the process of digitalization of the economy on modern tax instruments is analyzed. The focus is on e-invoicing, e-commerce and IT parks. CZU: 336.221.4:004.77(478); JEL: M41; DOI: 10.5281/zenodo.7059780 |
Description: | GRAUR, Anatol, HAREA, Ruslan. Modernizarea sistemelor de impozitare în condițiile actuale: factori și tendințe = Modernization of taxation systems in the current economic context: factors and trends. In: International scientific conference on accounting, ISCA 2022 [online]: Collection of scientific articles = Culegere de articole științifice, 11 Edition, April 1-2, 2022. Chişinău: ASEM, 2022, pp. 44-53. ISBN 978-9975-155-92-2 (PDF). |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/2277 |
ISBN: | 978-9975-155-92-2 (PDF) |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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GRAUR Anatol_HAREA Ruslan_ISCA2022.pdf | 1.3 MB | Adobe PDF | ![]() View/Open |
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