Abstract:
This article defines the requirements for building an optimal tax system. The relationship between the development trends of the company and the applied model is revealed. The impact of the process of digitalization of the economy on modern tax instruments is analyzed. The focus is on e-invoicing, e-commerce and IT parks. CZU: 336.221.4:004.77(478); JEL: M41; DOI: 10.5281/zenodo.7059780
Description:
GRAUR, Anatol, HAREA, Ruslan. Modernizarea sistemelor de impozitare în condițiile actuale: factori și tendințe = Modernization of taxation systems in the current economic context: factors and trends. In: International scientific conference on accounting, ISCA 2022 [online]: Collection of scientific articles = Culegere de articole științifice, 11 Edition, April 1-2, 2022. Chişinău: ASEM, 2022, pp. 44-53. ISBN 978-9975-155-92-2 (PDF).
