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https://irek.ase.md:443/xmlui/handle/123456789/4396| Title: | Desemnarea procentuală în activitatea organizațiilor necomerciale: provocări și oportunități |
| Other Titles: | Percentage designation in the activity of non-commercial organizations: challenges and opportunities |
| Authors: | Cauș, Lidia Popovici, Angela |
| Keywords: | non-profit organization percentage designation earmarked funding tax allocation civil society financial sustainability accounting challenges |
| Issue Date: | Apr-2025 |
| Publisher: | ASEM |
| Abstract: | The sustainable development of civil society is a key factor in a country's success, with funding sources playing a crucial role in this process. The percentage designation mechanism allows individuals to allocate a percentage of their income tax to non-profit organizations and religious institutions, providing them with additional resources for development. The implementation of this mechanism in the Republic of Moldova has created both opportunities for strengthening the non-profit sector and significant challenges, particularly in the field of accounting. This study analyzes the challenges faced by non-profit organizations in implementing this mechanism and proposes solutions aimed at ensuring the sector's sustainable development amid current economic and social instability. CZU: 336.226.11:334.012.46; JEL: M41 |
| Description: | CAUȘ, Lidia și Angela POPOVICI. Desemnarea procentuală în activitatea organizațiilor necomerciale: provocări și oportunități = Percentage designation in the activity of non-commercial organizations: challenges and opportunities. Online. In: International Scientific Conference on Accounting, ISCA 2025, 14 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2025, Ediţia a 14-a: Culegere de articole ştiinţifice, April 4-5 2025. Chişinău: [S. n.], 2025 (SEP ASEM), pp. 111-120. ISBN 978-9975-168-34-2 (PDF). Disponibil: https://doi.org/10.53486/isca2025.14 |
| URI: | https://irek.ase.md:443/xmlui/handle/123456789/4396 |
| Appears in Collections: | 2.Articole |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| ISCA 2025_ pp 111-120.pdf | 477.34 kB | Adobe PDF | View/Open |
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