Contabilitatea și raportarea impozitului unic

Abstract

The information technology sector has become an essential vector of economic and social transformation in the Republic of Moldova, contributing substantially to increasing the competitiveness and attractiveness of the national economy. In this context, the "Moldova IT Park" plays a central role in facilitating a stimulating tax environment, characterized by the application of a flat tax, which supports innovation, investment attraction and entrepreneurial development. Favorable tax provisions not only support existing residents, but also encourage the emergence of start-ups and the involvement of new generations in IT. Therefore, the advantages offered by this legal and economic framework increase young people's interest in IT training, emphasizing its strategic role in shaping a modern economy based on knowledge and digital technologies. The study thus highlights how dedicated support policies can enhance the sustainable development of a key industry for the future of the Republic of Moldova. CZU: [657.375.2+657.446](478); JEL: M41