Unele aspecte contabile și fiscale privind importul de servicii în Republica Moldova

Abstract

The XXI century could be easily call the century of mass electronic transformation and digitization. This is the phenomenon that has "invaded" us together with globalization. At the initial stages of the COVID-19 pandemic, the circumstance of remote learning and work (freelance) expanded dramatically. Small and medium-sized companies quickly adapted to the new normality were more likely to identify new business opportunities and therefore be more prosperous. Nevertheless, companies are taking advantage of new technical means to provide services, for example, IT, since IT services are the first type of services that cannot be performed from a distance, even for companies abroad. Last, but not the least, security should be noted for the retaliation of services rendered and the performance of work, for this reason intermediary platforms have also appeared to protect both beneficiaries and service providers. CZU: [005.583:004.78]:[657.4+336.227.5](478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.30