The purpose of this article is to examine the veracity of claims about the vital importance of the income tax for a society in the context of the most remarkable conceptual approaches. By examining the need for income taxes ...

The administration of taxes and fees was one of the main concerns of the state which during the evolution of this system introduced and revised different techniques and methods to achieve its economic and social needs. In ...

In this article, we examined the accounting and fiscal treatment of depreciation of fixed assets, applying the current legislation of the Republic of Moldova compared to the international regulations. We also examined ...