Tranzacțiile online: aspecte contabile și fiscale

Dănilă, Daniela

DSpace Home
→
Facultatea Contabilitate
→
2.Articole
→
View Item

dc.contributor.author	Dănilă, Daniela
dc.date.accessioned	2025-06-27T08:55:36Z
dc.date.available	2025-06-27T08:55:36Z
dc.date.issued	2025
dc.identifier.isbn	978-9975-168-25-0 (PDF)
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/4255
dc.description	DĂNILĂ, Daniela. Tranzacțiile online: aspecte contabile și fiscale = Online Transactions: Accounting and Tax Aspects. Online. Coord. șt.: Maia BAJAN. In: Challenges of Accounting for Young Researchers: International Student Scientific Conference, ISSC 2025, 9th Edition, March 14-15, 2025: Collection of scientific articles. Chişinău: SEP ASEM, 2025, pp. 253-255. ISBN 978-9975-168-25-0 (PDF). Disponibil: https://doi.org/10.53486/issc2025.75	en_US
dc.description.abstract	This article examines the impact of e-commerce on accounting and taxation, focusing on the legal and fiscal challenges faced by businesses operating in the online environment. It analyzes electronic settlement tools, including payment services, with a focus on the Republic of Moldova's growing but underdeveloped online market. Using methods such as document analysis and synthesis, the study aims to provide both theoretical insights and practical solutions for accountants dealing with e-commerce transactions. The research highlights the importance of proper accounting methods for online transactions, offering guidance for accurate financial reporting in this evolving sector. CZU: [339.1:004.77]:[657:336.22]; JEL: M41	en_US
dc.language.iso	other	en_US
dc.publisher	SEP ASEM	en_US
dc.subject	e-commerce	en_US
dc.subject	accounting	en_US
dc.subject	online transactions	en_US
dc.subject	document analysis	en_US
dc.title	Tranzacțiile online: aspecte contabile și fiscale	en_US
dc.title.alternative	Online Transactions: Accounting and Tax Aspects	en_US
dc.type	Article	en_US