Contabilitatea restituirii taxei pe valoarea adăugată de la bugetul de stat în contextul legislației fiscale actuale – probleme teoretice și practice

Gulea, Daniela

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2709

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DC Field	Value	Language
dc.contributor.author	Gulea, Daniela
dc.date.accessioned	2023-05-26T08:20:34Z
dc.date.available	2023-05-26T08:20:34Z
dc.date.issued	2023-03
dc.identifier.isbn	978-9975-147-93-4(PDF)
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/2709
dc.description	GULEA, Daniela. Contabilitatea restituirii taxei pe valoarea adăugată de la bugetul de stat în contextul legislației fiscale actuale – probleme teoretice și practice = The Accounting of the Refund of the Value Added Tax from the State Budget in the Context of the Current Fiscal Legislation – Theoretical and Practical Problems. Conducător șt.: GRAUR, Anatol. 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. 336-343. ISBN 978-9975-147-93-4 (PDF).	en_US
dc.description.abstract	The purpose and importance of the presentation of the work consists of the analysis of the methods of restitution of the value added tax of the state budget from the perspective of national and international legislative regulations. The actuality of the theme derives from the role of VAT in the economic circuit and the need to correctly determine the VAT amounts to be refunded by taxpayers in order to optimize the performance of the entrepreneur's activity. The research is based on the theoretical approach, using several research methods: web analysis, analytical method, comparison method, synthesis method, inference, induction and deduction. CZU: [339.1:004.738.5]:[657.4+336.22](478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.44	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	accounting	en_US
dc.subject	Value-Added Tax (VAT)	en_US
dc.subject	taxation	en_US
dc.subject	taxable subject	en_US
dc.subject	the refund procedure	en_US
dc.subject	state budget	en_US
dc.title	Contabilitatea restituirii taxei pe valoarea adăugată de la bugetul de stat în contextul legislației fiscale actuale – probleme teoretice și practice	en_US
dc.title.alternative	The Accounting of the Refund of the Value Added Tax from the State Budget in the Context of the Current Fiscal Legislation – Theoretical and Practical Problems	en_US
dc.type	Article	en_US
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