Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2723
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dc.contributor.authorEnache, Svetlana-
dc.date.accessioned2023-05-26T11:33:26Z-
dc.date.available2023-05-26T11:33:26Z-
dc.date.issued2023-03-
dc.identifier.isbn978-9975-147-93-4 (PDF)-
dc.identifier.urihttps://irek.ase.md:443/xmlui/handle/123456789/2723-
dc.descriptionENACHE, Svetlana. Особенности бухгалтерского учёта у резидентов ИТ-парков = Features of Accounting for IT - Park Residents. Науч. коорд.: GHERASIMOV, Mihail. 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. 434-441. ISBN 978-9975-147-93-4 (PDF).en_US
dc.description.abstractThis article is devoted to the main features of accounting for IT Park residents in Moldova. It analyses the taxation of employees, presents the specifics of IT Park residents' single taxation, describes tax and other reporting, and discusses other obligations of IT Park residents. Preferential tax treatment allows IT Parks to be in good progress in the country's IT market. The study emphasizes the benefits of the preferential tax treatment and highlights the main challenge to IT park development. CZU: 657.471.12:[061.62:004](478); JEL: M41, H21, H25; DOI: https://doi.org/10.53486/issc2023.58en_US
dc.language.isootheren_US
dc.publisherASEMen_US
dc.subjectIT parken_US
dc.subjectresidentsen_US
dc.subjectRepublic of Moldovaen_US
dc.subjectaccountingen_US
dc.subjectsingle taxen_US
dc.subjectpreferential taxationen_US
dc.titleОсобенности бухгалтерского учёта у резидентов ИТ-парковen_US
dc.title.alternativeFeatures of Accounting for IT - Park Residentsen_US
dc.typeArticleen_US
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