Generalizări privind raportarea fiscală în organizațiile necomerciale

Cauș, Lidia

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2281

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DC Field	Value	Language
dc.contributor.author	Cauș, Lidia
dc.date.accessioned	2022-09-28T06:12:59Z
dc.date.available	2022-09-28T06:12:59Z
dc.date.issued	2022-04
dc.identifier.isbn	978-9975-155-92-2 (PDF)
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/2281
dc.description	CAUȘ, Lidia. Generalizări privind raportarea fiscală în organizațiile necomerciale = Generalizations regarding the fiscal reporting in the non-commercial organisations. 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. 84-90. ISBN 978-9975-155-92-2 (PDF).	en_US
dc.description.abstract	In the Republic of Moldova, the tax system of non-profit organizations is not separate from that of agents engaged in entrepreneurial activity, which leads to misinterpretations and many unresolved issues. The tax regime of non-profit organizations is deficient and does not meet their needs. Accurate financial statements can be obtained by correctly calculating and reporting taxes and fees. International practice with specific tax systems for non-profit organizations is welcome to use in our country. The tax issues of non-profit organizations refer to the calculation and declaration of income tax, value added tax, as well as tax obligations calculated as a result of concluding service contracts with residents and non-residents of the Republic of Moldova. CZU: 336.225.674:334.012.46(478); DOI: 10.5281/zenodo.7059877	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	organizație necomercială	en_US
dc.subject	sistem de impozitare	en_US
dc.subject	rapoarte fiscale	en_US
dc.subject	mijloace cu destinație specială	en_US
dc.subject	non-commercial organization	en_US
dc.subject	tax system	en_US
dc.subject	tax reports	en_US
dc.subject	special purpose resources	en_US
dc.subject	income tax	en_US
dc.subject	Value-Added Tax (VAT)	en_US
dc.title	Generalizări privind raportarea fiscală în organizațiile necomerciale	en_US
dc.title.alternative	Generalizations regarding the fiscal reporting in the non-commercial organisations	en_US
dc.type	Article	en_US
Appears in Collections:	2.Articole

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