Accounting and taxation are two disciplines often independent of each other, but commercial companies, autonomous governments and other state institutions present a set of accounting and tax documents that need to be ...

The fiscal system incorporates all the duties and the taxes established in a Member State with the role to procure the necessary for its revenue. Each of this taxes has a contribution and a specific influence on the ...

In this article, the author considers the essence of the term entrepreneurial patent, reveals the content of the norms of the current legislation of Republic of Moldova and ATU Gagauzia, regulating this area. Describes the ...