Publication:
Accounting and tax issues referring to employee benefits

Simple item page
cris.sourceIdoai:irek.ase.md:123456789/2248
dc.creatorPopovici, Angela
dc.creatorBordea, Olga
dc.date2022-09-07T07:11:16Z
dc.date2022-09-07T07:11:16Z
dc.date2022-03
dc.date.accessioned2023-11-13T20:55:13Z
dc.date.available2023-11-13T20:55:13Z
dc.descriptionPOPOVICI, Angela, BORDEA, Olga. Accounting and tax issues referring to employee benefits = Aspecte contabile și fiscale ale beneficiilor angajaților. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 327-337. ISBN 978-9975-155-87-8 (PDF).
dc.descriptionNowadays, the employee motivation is a real challenge for the employers: they need to know what their employees want, what they need and after this – they must meet the need given. This is a hard process, which requires attention and dedication, as it involves costs, their control in terms of accounting and taxation. In this article there were identified some motivational benefits for employees, their accounting record and fiscal subordination. Both monetary and non-monetary benefits were analyzed, observing the basic rules to which they are subject. Analyzing the fiscal code, the labor code and other normative acts, it was possible to delimit characteristics specific to each type of benefit agreement, as a result, it was concluded on the complexity of these forms of employee encouragement. It was found that the expenses with the employees represent some necessary, useful expenses, which contribute to the well-being and the maintenance of the harmonious relations in the entity and to its progress. CZU: 657.446:005.954.6(478); JEL: M00, M41, M49, Q56; DOI 10.5281/zenodo.6758073
dc.formatapplication/pdf
dc.identifier978-9975-155-87-8 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2248
dc.identifier.urihttps://cris.ase.md/handle/123456789/4989
dc.languageother
dc.publisherASEM
dc.subjectaccounting
dc.subjecttax
dc.subjectgifts
dc.subjectmeal tickets
dc.subjectmotivation
dc.subjectemployees
dc.titleAccounting and tax issues referring to employee benefits
dc.titleAspecte contabile și fiscale ale beneficiilor angajaților
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Angela POPOVICI_Olga BORDEA_ISSC_2022.pdf
Size:
985.03 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate