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Бухгалтерский учет и налогообложение резидентов информационно-технологических парков
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| dc.contributor.author | Закатов, Данила
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| dc.date.accessioned | 2024-09-16T10:29:37Z | |
| dc.date.available | 2024-09-16T10:29:37Z | |
| dc.date.issued | 2024-03 | |
| dc.identifier.isbn | 978-9975-167-63-5 (PDF). | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/3611 | |
| dc.description | ЗАКАТОВ, Данила. Бухгалтерский учет и налогообложение резидентов информационно-технологических парков = Accounting and Taxation of Residents of Information Technology Parks. Науч. руководитель Людмила ЛАПИЦКАЯ. In: Challenges of accounting for young researchers [online]: international student scientific conference, ISSC 2024, 8th Edition, March 15-16, 2024: Collection of scientific articles. Chişinău: SEP ASEM, 2024, pp. 362-364. ISBN 978-9975-167-63-5 (PDF). | en_US |
| dc.description.abstract | This article navigates through the intricacies of accounting and taxation for residents of Information Technology Parks (IT Parks) in the Republic of Moldova. It outlines the pivotal role played by these parks in the Moldovan economy, tracing their historical genesis and development. The discussion delves into the unique taxation framework, particularly focusing on the unified tax regime, and compares accounting practices within IT parks with those of conventional companies. Various aspects concerning financial management within this specialized sector are explored, providing insights into the complexities of navigating fiscal regulations and standards. CZU: 657.471.12:[061.62:004](478); JEL: M41; DOI: https://doi.org/10.53486/issc2024.94 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | ASEM | en_US |
| dc.subject | single tax | en_US |
| dc.subject | information technology | en_US |
| dc.subject | wages | en_US |
| dc.subject | tax | en_US |
| dc.subject | company | en_US |
| dc.subject | report | en_US |
| dc.title | Бухгалтерский учет и налогообложение резидентов информационно-технологических парков | en_US |
| dc.title.alternative | Accounting and Taxation of Residents of Information Technology Parks | en_US |
| dc.type | Article | en_US |
