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Title: | Incursiuni privind impozitul pe venit reținut din salariu în Republica Moldova |
Other Titles: | Incursions Regarding Income Tax Withholded from Salary in the Republic of Moldova |
Authors: | Codrean, Violeta |
Keywords: | tax income tax salary taxable income exemptions income tax rate |
Issue Date: | Apr-2023 |
Publisher: | Print-Caro |
Abstract: | Taxation plays an essential role in the economy of each state through the role of economic-financial leverage with substantial impact on the socio-economic environment. The purpose of this paper is to highlight the fiscal aspects regarding income tax withheld from salary and its elements. Thus, in the process of carrying out a quality research, we resorted to researching the normative framework and specialized literature in the field, emphasizing once again the interdependence between accounting and taxation, or, accounting remains the main provider of information for fiscal purposes. DOI: https://doi.org/10.53486/sstc.v2.35; CZU: 336.226.142.1(478); JEL: M40, M41 |
Description: | CODREAN, Violeta. Incursiuni privind impozitul pe venit reținut din salariu în Republica Moldova = Incursions Regarding Income Tax Withholded from Salary in the Republic of Moldova. Coord. șt.: MIHAILA, Svetlana. In: Simpozion Ştiinţific al Tinerilor Cercetători, (7-8 aprilie 2023) [online]: Culegere de lucrări ştiinţifice. Ediţia a 21-a. Chişinău: [S. n.], 2023, vol. 2, pp. 151-155. ISBN 978-9975-180-06-1. |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/3248 |
ISBN: | 978-9975-180-06-1 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Simp_St_al_tinerilor_cercet_7-8 aprilie 2023 Vol_2_p 151-155.pdf | 431.87 kB | Adobe PDF | View/Open |
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