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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 |
Files in This Item:
File | Description | Size | Format | |
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ASEM_INTERNATIONAL_CONF_ISSC_14-15 martie 2025_p134-136.pdf | 487.02 kB | Adobe PDF | View/Open |
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