Abstract:
The sustainable development of civil society is a key factor in a country's success, with funding sources playing a crucial role in this process. The percentage designation mechanism allows individuals to allocate a percentage of their income tax to non-profit organizations and religious institutions, providing them with additional resources for development. The implementation of this mechanism in the Republic of Moldova has created both opportunities for strengthening the non-profit sector and significant challenges, particularly in the field of accounting. This study analyzes the challenges faced by non-profit organizations in implementing this mechanism and proposes solutions aimed at ensuring the sector's sustainable development amid current economic and social instability. CZU: 336.226.11:334.012.46; JEL: M41
Description:
CAUȘ, Lidia și Angela POPOVICI. Desemnarea procentuală în activitatea organizațiilor necomerciale: provocări și oportunități = Percentage designation in the activity of non-commercial organizations: challenges and opportunities. Online. In: International Scientific Conference on Accounting, ISCA 2025, 14 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2025, Ediţia a 14-a: Culegere de articole ştiinţifice, April 4-5 2025. Chişinău: [S. n.], 2025 (SEP ASEM), pp. 111-120. ISBN 978-9975-168-34-2 (PDF). Disponibil: https://doi.org/10.53486/isca2025.14
