Abstract:
This article is devoted to the main features of accounting for IT Park residents in Moldova. It analyses the taxation of employees, presents the specifics of IT Park residents' single taxation, describes tax and other reporting, and discusses other obligations of IT Park residents. Preferential tax treatment allows IT Parks to be in good progress in the country's IT market. The study emphasizes the benefits of the preferential tax treatment and highlights the main challenge to IT park development. CZU: 657.471.12:[061.62:004](478); JEL: M41, H21, H25; DOI: https://doi.org/10.53486/issc2023.58
Description:
ENACHE, Svetlana. Особенности бухгалтерского учёта у резидентов ИТ-парков = Features of Accounting for IT - Park Residents. Науч. коорд.: GHERASIMOV, Mihail. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 434-441. ISBN 978-9975-147-93-4 (PDF).
