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Aspecte aplicative privind contabilitatea TVA

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cris.sourceIdoai:irek.ase.md:123456789/2678
dc.creatorVolovei, Anastasia
dc.date2023-05-25T08:25:18Z
dc.date2023-05-25T08:25:18Z
dc.date2023-03
dc.date.accessioned2023-11-13T20:55:08Z
dc.date.available2023-11-13T20:55:08Z
dc.descriptionVOLOVEI, Anastasia. Aspecte aplicative privind contabilitatea TVA = Application Aspects Regarding the Accounting of VAT. Coord. șt.: CURAGĂU, Natalia. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 102-110. ISBN 978-9975-147-93-4 (PDF).
dc.descriptionThe state budget is the essential fund for financing and ensuring the prosperity of a country. Since it provides for a process of collecting revenue and making expenditure, it follows that, first of all, the State must collect sufficient resources to subsequently allocate them to areas requiring support. Therefore, the funds distributed in the state budget are obtained mostly from the entities that carry out an economic activity, thus forming a direct and visible relationship. Relationship that is based more on a permanent obligation to calculate, manage and pay taxes, financial instruments through which the state intervenes in the economy. Thus, one of the instruments implemented in the Republic of Moldova, since the beginning of 1992, is the value added tax (VAT). Appeared as a result of the replacement of the tax on the circulation of goods. CZU: 336.226.322; JEL: M41; DOI: https://doi.org/10.53486/issc2023.13
dc.formatapplication/pdf
dc.identifier978-9975-147-93-4(PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2678
dc.identifier.urihttps://cris.ase.md/handle/123456789/4976
dc.languageother
dc.publisherASEM
dc.subjectValue-Added Tax (VAT)
dc.subjectstate budget
dc.subjectexport
dc.subjectprepayment
dc.subjectre-invoicing expenses
dc.subjectimportation
dc.titleAspecte aplicative privind contabilitatea TVA
dc.titleApplication Aspects Regarding the Accounting of VAT
dc.typeArticle
dspace.entity.typePublication
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