Unele probleme ale contabilității rezidenților parcului pentru tehnologia informației

Abstract

This article is dedicated to the analysis of the accounting treatment applied by "Moldova IT Park" residents. The study outlines the benefits of special tax treatment and highlights some specific peculiarities and problematic issues of IT Park residents regarding the correct classification, recognition and accounting of income and the determination of the single tax. As methodological support of the research served the dialectical method: analysis, synthesis, deduction, as well as inherent methods: observation, selection, grouping, comparison. The implementation of the first IT Park in the Republic of Moldova stimulates the broad development of the IT sector in our country, which benefits the national economic development, creates new jobs, increases the contribution of residents to the national public budget and attracts foreign investments. CZU: 657:[061.62:004](478); JEL: M41; DOI: https://doi.org/10.53486/issc2024.28