Abstract:
In an interconnected and globalized economic landscape, small and medium-sized enterprises are key to boosting national economies. Sole proprietorships, in particular, offer an affordable and flexible solution for many entrepreneurs. Although they have a less complex regulatory regime than other forms of business organization, Moldovan sole proprietorships are subject to strict accounting and tax obligations aimed at accurate and complete documentation of economic facts.Accounting plays a crucial role, not only as a tool for recording economic transactions, but also as a mechanism to ensure transparency and tax compliance. CZU: 657.2:334.722(478); JEL: M41
Description:
OBRINTEȚCHI, Iaroslava. Documentarea și contabilitatea faptelor economice la întreprinderile individuale = The Documentation and Accounting of Economic Transactions in Sole Proprietorships. Online. Coord. șt.: Lidia CAUȘ. In: Challenges of Accounting for Young Researchers: International Student Scientific Conference, ISSC 2025, 9th Edition, March 14-15, 2025: Collection of scientific articles. Chişinău: SEP ASEM, 2025, pp. 125-127. ISBN 978-9975-168-25-0 (PDF). Disponibil: https://doi.org/10.53486/issc2025.33
