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Desemnarea procentuală în activitatea organizațiilor necomerciale: provocări și oportunități
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| dc.contributor.author | Cauș, Lidia
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| dc.contributor.author | Popovici, Angela
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| dc.date.accessioned | 2025-09-10T09:20:45Z | |
| dc.date.available | 2025-09-10T09:20:45Z | |
| dc.date.issued | 2025-04 | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/4396 | |
| dc.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 | en_US |
| dc.description.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 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | ASEM | en_US |
| dc.subject | non-profit organization | en_US |
| dc.subject | percentage designation | en_US |
| dc.subject | earmarked funding | en_US |
| dc.subject | tax allocation | en_US |
| dc.subject | civil society | en_US |
| dc.subject | financial sustainability | en_US |
| dc.subject | accounting challenges | en_US |
| dc.title | Desemnarea procentuală în activitatea organizațiilor necomerciale: provocări și oportunități | en_US |
| dc.title.alternative | Percentage designation in the activity of non-commercial organizations: challenges and opportunities | en_US |
| dc.type | Article | en_US |
