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Title: | Tax Regimes in The IT-Industry: Domestic and Foreign Experience |
Other Titles: | Налоговые режимы IT-индустрии: отечественный и зарубежный опыт |
Authors: | Todorova, Anna |
Keywords: | software information technology park single tax sales revenues number of employees average wages in the economy special economic zones IP Box regimes |
Issue Date: | Mar-2023 |
Publisher: | ASEM |
Abstract: | This article treats the domestic and foreign experience of tax regimes in the IT industry, which is one of the most dynamically developing sectors of the economy. The study of successful foreign experience in the application of tax regimes for IT companies allows to use its achievements in improving tax regimes for the domestic IT sector. The Republic of Moldova adopted a legislative framework regulating the activities of information technology parks, the creation of which has the main goal of increasing the competitiveness of enterprises in the information technology industry. Residents of the first information and technology park in the republic - ,,Moldova IT park” use a preferential taxation regime in the form of a single tax in the amount of 7% of sales income, but not less than the minimum amount, which is determined monthly for each employee and is 30% of the average monthly salary in the economy, forecasted for the year to which the taxable period refers. Analyzing the preferential tax regimes used in the foreign practice of the IT sector, it should be noted that the single tax rate in the Republic of Moldova is one of the lowest in Europe, which attracts in the country many large international IT companies and have a positive effect on the economy. CZU: [336.227.5+657.4]: [004:334.722](478); JEL: M41; DOI: https://doi.org/10.53486/issc2023.23 |
Description: | TODOROVA, Anna. Tax Regimes in The IT-Industry: Domestic and Foreign Experience = Налоговые режимы IT-индустрии: отечественный и зарубежный опыт. Научный руководитель: GRABAROVSCHI, Ludmila. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 192-201. ISBN 978-9975-147-93-4 (PDF). |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/2688 |
ISBN: | 978-9975-147-93-4 (PDF) |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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ISSC 2023_09-10 martie_p192-201.pdf | 857.96 kB | Adobe PDF | ![]() View/Open |
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