Aspecte contabile şi fiscale privind subvenţionarea şomajului tehnic sau staţionare urmare a situaţiei epidemiologice

Abstract

Currently, the increasing role of the state in supporting the local entities on the background of the epidemiological situation related to the spread of Covid-19 is accentuated worldwide. In the Republic of Moldova, one of the measures took to support entrepreneurial activity is the subsidization of entities that have established technical or stationary unemployment during the state of emergency, which has an impact not only in terms of accounting, but fiscally too. In order to elucidate the problems faced by the entities implementing the presented measure, this article examines the key issues underlying its implementation and the possible solutions. JEL: M 40, 41; CZU: 657+336.22:[331.562:614.44].