The customs value is one of the key tools in the fight against smuggling and plays an important role in the tax policy of the Republic of Moldova (RM). It serves as the basis for calculating customs duties and taxes, which, ...

Every company must determine the right mix of debt and equity to finance its operations and growth. This decision is crucial, as it directly impacts financial stability, profitability, and long-term sustainability. Debt ...

The research addresses the evolving tax obligations for online sales in the context of digitalization. As ecommerce continues to grow globally, governments face challenges in ensuring compliance with tax regulations. The ...

This article analyses the structure of accounts receivable and accounts payable and their impact on the financial performance of the enterprise. The study aims to assess how changes in debt affect the company's liquidity ...

Inflation is a continuous long-term trend in a market economy, which tends towards an increase in the average price and a corresponding decrease in the value of money. The objective of this article is to describe the ...

The Republic of Moldova, as an economy in transition, faces significant fiscal challenges. For this reason, the personal income tax is a component part of the system of general state taxes and fees, representing a source ...

The relationship between accounting and taxation is shaped by their distinct objectives and regulatory requirements. Accounting aims to provide a transparent and accurate representation of an entity’s financial position, ...

This paper analyzes the evolution of the real estate market in the Republic of Moldova during the period 2014-2024, highlighting key trends, determining factors, and the impact of the economic context on the real estate ...

This article examines the role of Artificial Intelligence in content marketing, focusing on the comparison between AI-generated content and human-created content. It explores how AI is transforming content creation processes, ...

The article analyzes the features of promoting tourism services in the market of the Republic of Moldova. The tourism sector in Moldova faces various problems, at the same time, the Republic of Moldova has significant ...