This article presents a research of the monetary system of the Republic of Moldova, including a comparative case study of its evolution over time, influenced by both internal and external factors. The research was conducted ...

Due to the differences between tax systems in various countries, their comparative analysis is very important for setting relevant standards for the Republic of Moldova. The study focuses on the taxation of individual ...

The customs value is one of the key tools in the fight against smuggling and plays an important role in the tax policy of the Republic of Moldova (RM). It serves as the basis for calculating customs duties and taxes, which, ...

Every company must determine the right mix of debt and equity to finance its operations and growth. This decision is crucial, as it directly impacts financial stability, profitability, and long-term sustainability. Debt ...

The research addresses the evolving tax obligations for online sales in the context of digitalization. As ecommerce continues to grow globally, governments face challenges in ensuring compliance with tax regulations. The ...

This article analyses the structure of accounts receivable and accounts payable and their impact on the financial performance of the enterprise. The study aims to assess how changes in debt affect the company's liquidity ...

Inflation is a continuous long-term trend in a market economy, which tends towards an increase in the average price and a corresponding decrease in the value of money. The objective of this article is to describe the ...

The Republic of Moldova, as an economy in transition, faces significant fiscal challenges. For this reason, the personal income tax is a component part of the system of general state taxes and fees, representing a source ...

The relationship between accounting and taxation is shaped by their distinct objectives and regulatory requirements. Accounting aims to provide a transparent and accurate representation of an entity’s financial position, ...

Sistemul de plăți din Republica Moldova a cunoscut o evoluție semnificativă în ultimii ani, dezvoltându-se prin intermediul Sistemului Automatizat de Plăți Interbancare (SAPI) și Sistemului Depozitarului Central Unic al ...