Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/4303
Title: Politica de dividende în Republica Moldova = Dividend Policy in the Republic of Moldova
Other Titles: Dividend Policy in the Republic of Moldova
Authors: Rosu, Anastasia
Keywords: dividend
cash flow
tax
advance payment
entity
distribution
reforms
profit
Issue Date: 2025
Publisher: SEP ASEM
Abstract: This article examines the dividend policy in the Republic of Moldova. It focuses on the legal framework, highlighting its impact on the distribution of dividends and taxation. This study analuzes tax rates on dividends, differences between annual and interim dividends, as well as their taxation for individuals and legal entities. The research includes legislative analyzes, comparative studies, and a review of specialized literature. The findings contribute to a better understanding of how entities manage profit distribution. CZU: 336.781.2(478); JEL: G35, H25, K34, M41
Description: ROȘU, Anastasia. Politica de dividende în Republica Moldova = Dividend Policy in the Republic of Moldova. Online. Coord. șt.: Liliana LAZARI. In: Challenges of Accounting for Young Researchers: International Student Scientific Conference, ISSC 2025, 9th Edition, March 14-15, 2025: Collection of scientific articles. Chişinău: SEP ASEM, 2025, pp. 134-136. ISBN 978-9975-168-25-0 (PDF). Disponibil: https://doi.org/10.53486/issc2025.36
URI: https://irek.ase.md:443/xmlui/handle/123456789/4303
ISBN: 978-9975-168-25-0 (PDF)
Appears in Collections:2.Articole

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