Aspecte fiscale şi contabile pentru rezidenţii MITP

Abstract

This article examines the fiscal and accounting aspects relevant to residents of Moldova IT Park (MITP). This system not only improves financial management but also makes Moldova an attractive destination for IT investments. A comparative analysis between MITP residents and companies under the general taxation system highlights the financial advantages, such as higher net profits and simplified tax obligations. However, the study also identifies certain challenges, including potential long-term effects on social security benefits and the dependency on the continuity of the MITP regime. The research findings provide insights for policymakers, business owners, and researchers on optimizing tax incentives while ensuring financial sustainability. CZU: 657.375.2:[061.62:004](478); JEL: H20, M40, M41