Tranzacțiile online: aspecte contabile și fiscale

Abstract

This article examines the impact of e-commerce on accounting and taxation, focusing on the legal and fiscal challenges faced by businesses operating in the online environment. It analyzes electronic settlement tools, including payment services, with a focus on the Republic of Moldova's growing but underdeveloped online market. Using methods such as document analysis and synthesis, the study aims to provide both theoretical insights and practical solutions for accountants dealing with e-commerce transactions. The research highlights the importance of proper accounting methods for online transactions, offering guidance for accurate financial reporting in this evolving sector. CZU: [339.1:004.77]:[657:336.22]; JEL: M41