IREK – AESM: Institutional Repository of Economic Knowledge

Unele aspecte fiscale și contabile privind activitatea independentă

Show simple item record Bădicu, Galina 2020-02-13T10:49:10Z 2020-02-13T10:49:10Z 2018-04
dc.description BĂDICU, Galina. Unele aspecte fiscale și contabile privind activitatea independent. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 231–236. ISBN 978-9975-127-59-2. en_US
dc.description.abstract The objective of this article is to provide the relevant general information regarding the independent business carried out by a resident individual, namely: the tax regime, the particularities of the trade in the case of independent activity, the procedure for recording and reporting the independent activity, accounting matters. The actuality of the researched subject is determined by the implementation of a new simplified fiscal regime, which aims to support the individuals to initiate their own business. In this context, there are normative changes in the field of accounting, which oblige independent individuals to keep accounting in a simplified form. The research was carried out on the basis of a review of the regulatory framework of taxation and accounting, using the comparative method, which allowed us to identify the differences between the full and simplified fiscal tax regime. Also, through the method of analysis of specialized literature and normative and legislative acts in the field, which allowed us to analyze the content of the issues. JEL: M41; CZU: 347.7:334.722.1(478). en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject self-employment en_US
dc.subject natural person en_US
dc.subject business activity by a resident individual en_US
dc.subject simplified tax regime en_US
dc.subject simplified accounting en_US
dc.title Unele aspecte fiscale și contabile privind activitatea independentă en_US
dc.type Article en_US

Files in this item

This item appears in the following Collection(s)

Show simple item record

Search DSpace

Advanced Search


My Account