Capitalul de stimulare: oportunități și provocări

Abstract

This article explores the role of incentive capital as a financial mechanism to enhance employee motivation and foster long-term commitment. Given workforce fluctuation and a competitive labor market, businesses must adopt strategies to retain skilled personnel. The study examines the regulatory framework in Moldova, focusing on the formation and fiscal impact of incentive capital. Key benefits include reduced tax burden, improved performance, and organizational stability. Despite challenges like bureaucracy, legal uncertainties, and limited applicability for small businesses, incentive capital remains a viable tool for retention and sustainable growth. CZU: [657.411:657.471.12](478); JEL: M41, M52, M54