Uzura contabilă și fiscală: contopire sau diferențiere

Abstract

From the 1st January 2018, was made several amendments and additions of the Fiscal Code of the Republic of Moldova , which provide the introduction of a new method of calculation the amortization of the fixed-assets for fiscal purposes. It is about the replacing of the method of the degressive balance used for fiscal purposes with the linear method and the transition from the annual calculation of the amortization for the fiscal purposes to the monthly calculation. Considering the above mentioned changes, we intend to investigate and analyze the essence and nature of the changes in the response of the main question that we are launching as the basic hypothesis of the research in question : will be there a merger between the fiscal amortization and the accounting amortization after the introduced changes ? As a research method served the documentary research of the normative framework, of the specialized literature from the country, the interpretations of the specialists, as well as some case studies of the calculation and comparing the amortization values for fiscal and financial purposes. The obtained results contradicted the central hypothesis of the research, concluding that there will not be yet a merger between the fiscal and accounting amortization, at least for the existing tangible assets of the entity until the 1st January 2019. JEL: M43