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Gestiunea fiscală între evaziune și inteligență contabilă

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dc.contributor.author Lazari, Liliana
dc.contributor.author Iarovoi, Stanislav
dc.contributor.author Racu, Valeria
dc.date.accessioned 2020-09-19T11:40:39Z
dc.date.available 2020-09-19T11:40:39Z
dc.date.issued 2018-03-15
dc.identifier.isbn 978-9975-75-923-6
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/512
dc.description LAZARI, Liliana, IAROVOI, Stanislav, RACU, Valeria. Contabilitatea și controlul de gestiune în condițiile aplicării metodei target-costing. In: Conferinţa Ştiinţifică Internaţională “Provocările contabilităţii în viziunea tinerilor cercetători” [online], 15 martie 2018, Ed. a 2-a: Culeg. de lucări șt. Chişinău: ASEM, 2018, pp. 40-47. ISBN 978-9975-75-923-6. en_US
dc.description.abstract The timeliness of this topic lies in the need for eficient management of the financial resources belonging to the enterprise. Tax planning is not a crime but a way of capitalization on existing gapsin legislation. Given that any economic agent actively interects with state bodies and, in particular, with sthe State Tax Service, it is absolutely normal for human nature to use its intelligence in tse relationships to preserve its assets from possible state abuses. The existence of various facilities, the various tax regimes always leave the taxpayer the choise of the best solution to optimize tax costs. Fiscal planning can thus be considered as part of the system of measures to streamline business activity. JEL. H26, H21 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject accounting intelligence en_US
dc.subject benefit en_US
dc.subject tax optimization en_US
dc.subject organizational design en_US
dc.subject straw firm en_US
dc.subject beneficiu en_US
dc.subject optimizare fiscală en_US
dc.subject design organizational en_US
dc.subject entitate de paie en_US
dc.title Gestiunea fiscală între evaziune și inteligență contabilă en_US
dc.type Article en_US


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