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Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/4396
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dc.contributor.authorCauș, Lidia-
dc.contributor.authorPopovici, Angela-
dc.date.accessioned2025-09-10T09:20:45Z-
dc.date.available2025-09-10T09:20:45Z-
dc.date.issued2025-04-
dc.identifier.urihttps://irek.ase.md:443/xmlui/handle/123456789/4396-
dc.descriptionCAUȘ, 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/isca2025.14en_US
dc.description.abstractThe 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: M41en_US
dc.language.isootheren_US
dc.publisherASEMen_US
dc.subjectnon-profit organizationen_US
dc.subjectpercentage designationen_US
dc.subjectearmarked fundingen_US
dc.subjecttax allocationen_US
dc.subjectcivil societyen_US
dc.subjectfinancial sustainabilityen_US
dc.subjectaccounting challengesen_US
dc.titleDesemnarea procentuală în activitatea organizațiilor necomerciale: provocări și oportunitățien_US
dc.title.alternativePercentage designation in the activity of non-commercial organizations: challenges and opportunitiesen_US
dc.typeArticleen_US
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