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The accounting treatment of wage and social debts

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cris.sourceIdoai:irek.ase.md:123456789/2498
dc.creatorDumanschi, Mihaela
dc.date2023-03-06T08:34:42Z
dc.date2023-03-06T08:34:42Z
dc.date2022-04
dc.date.accessioned2023-11-13T20:51:37Z
dc.date.available2023-11-13T20:51:37Z
dc.descriptionDUMANSCHI, Mihaela. The accounting treatment of wage and social debts = Tratamentul contabil al datoriilor salariale și sociale. Coord. șt.: POPOVICI, Angela. In: Simpozion Ştiinţific al Tinerilor Cercetători, (8-9 aprilie 2022) [online]: Culegere de lucrări ştiinţifice. Ediţia a 20-a. Chişinău: ASEM, 2022, vol. 1, pp. 169-175. ISBN 978-9975-3590-2-3 (PDF).
dc.descriptionThe start of a new year is often seen as an opportunity to start afresh, to do things better, to participate in new experiences. But this moment also coincides, for companies, with the onset of reporting obligations for the previous year. And as both the reporting burden and future activities involve a number of important tax issues I still want to mention about the challenges for 2022 - tax issues impacting taxpayers especially in the area of salaries. In order to address economic constraints and ensure sustainable development of the Republic of Moldova in the context of the consequences of the pandemic crisis, a series of fiscal policy measures aimed at the economy of the Republic of Moldova were adopted from April 2020 to February 2022. Among them are the Law No. 60/2020, which changed the way of calculating social insurance contributions (hereinafter - CAS) and health care premiums (hereinafter - PAM), amendments to the Law No. 270/2018 on the unitary salary system in the budgetary sector, the State Budget Law for 2022, the Government Decision No. 458 of 29.12.2021 on the approval of the amount of the average monthly salary on the economy. The purpose of the research carried out is to assess their impact on the tax burden of the employer and the employee. CZU: 657.471.12(478); JEL: M41; DOI: https://doi.org/10.53486/9789975359023.34
dc.formatapplication/pdf
dc.identifier978-9975-3590-2-3 (PDF).
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2498
dc.identifier.urihttps://cris.ase.md/handle/123456789/4473
dc.languageother
dc.publisherASEM
dc.subjectaccounting
dc.subjectsalary
dc.subjectstandards
dc.subjectentities
dc.subjectpayments
dc.subjectpersonnel
dc.subjectrevenue
dc.subjectreport
dc.titleThe accounting treatment of wage and social debts
dc.titleTratamentul contabil al datoriilor salariale și sociale
dc.typeArticle
dspace.entity.typePublication
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