Abstract:
The article examines the regulatory framework governing cash settlements in the Republic of Moldova under the provisions of Law No. 34/2024 on Cash Settlements. The study analyzes legislative amendments introduced during 2025–2026, focusing on transaction caps, statutory exceptions, and sanctions. The research highlights the legal, accounting, and fiscal implications of the new provisions for economic entities and individuals. The findings indicate that limiting cash use enhances financial transparency, strengthens fiscal discipline, and improves the traceability of financial flows, while requiring adaptation of internal accounting procedures and control mechanisms. CZU: 347.73:657.422.1(478); JEL: K23, H26, G28, M41
Description:
MELNIC, Georgeta și Angela POPOVICI. Reforma reglementării operațiunilor în numerar în Republica Moldova: evoluție normativă și provocări applicative = Reform of the Regulation of Cash Operations in the Republic of Moldova: Normative Evolution and Practical Challenges. Online. In: International Scientific Conference on Accounting, ISCA 2026, 15 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2026, Ediţia a 15-a: Culegere de articole ştiinţifice, April 3-4 2026. Chişinău: [S. n.], 2026 (SEP ASEM), pp. 109-118. ISBN 978-9975-182-33-1 (PDF). Disponibil: https://doi.org/10.53486/isca2026.13
