Specific aspects of salary calculation and taxation in IT parks

Abstract

In this article, authors will examine the specific aspects of salary calculation and taxation in IT parks and the impact of “Moldova IT Park” for national economy. As information technology is a new domain of Republic of Moldova economy, authors would like to present the tax facilities that IT employees benefit. As methodological support of the investigation that will help authors to get the expected result are: the dialectical method of knowledge with its components: analysis, synthesis, induction and deduction, as well as methods like: observation, comparison, selection, grouping and scientific method. The main documents that are used in this article are: Law no. 77 of 21.04.2016 about of information technology parks and GD 1144/2017 about of the creation of the information technology park ,, Moldova IT PARK”. The competitive salary of IT employees that does not entail the obligation to pay any tax from the salary will represent a special interest for young generation. CZU: 657.471.12:[061.62:004](478); JEL: M40, M41; DOI: https://doi.org/10.53486/9789975359023.37