Особенности бухгалтерского учета резидентов ИТ-парка и актуальные проблемы их учета

Abstract

The significance of this article is related to the increasing number of residents of the IT park in Moldova, rapidly developing IT technologies, increased demand in the accounting of the IT park, and changes occurring in the accounting and taxation of residents. In the course of the conducted research, such methods as analysis, investigation, systematization, comparison were used. As a result, the peculiarities of taxation and reporting that distinguish residents of the IT park from other enterprises of the Republic of Moldova were identified. CZU: 657.446:061.62(478); JEL: M410; DOI: https://doi.org/10.53486/issc2024.103