Бухгалтерский учет и налогообложение резидентов информационно-технологических парков

Abstract

This article navigates through the intricacies of accounting and taxation for residents of Information Technology Parks (IT Parks) in the Republic of Moldova. It outlines the pivotal role played by these parks in the Moldovan economy, tracing their historical genesis and development. The discussion delves into the unique taxation framework, particularly focusing on the unified tax regime, and compares accounting practices within IT parks with those of conventional companies. Various aspects concerning financial management within this specialized sector are explored, providing insights into the complexities of navigating fiscal regulations and standards. CZU: 657.471.12:[061.62:004](478); JEL: M41; DOI: https://doi.org/10.53486/issc2024.94