Publication: Raportarea informațiilor contabile prin prisma serviciilor fiscale online: provocări și avantaje
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ASEM
Abstract
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BĂDICU, Galina, BARAC, Cătalina. Raportarea informațiilor contabile prin prisma serviciilor fiscale online: provocări și avantaje. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 15 martie 2019. Ed. a 3-a. Chişinău: ASEM, 2019, pp. 81-87. ISBN 978-9975-75-950-2.
In order to implement European Standards and international best practices, in recent years, the Ministry of Finance is constantly promoting reforms in the field of accounting and reporting of accounting information. Thus, electronic reporting is becoming increasingly demanded, and used by taxpayers. Mandatory reporting of entities to state authorities is an effective way for the state to collect its primary information in order to calculate the main indicators of operative and prospective analysis of the state of the national economy. On the other hand, it is a means of verifying compliance by the resident entities with the legal framework of the entrepreneurial activity. In this study, we intend to make an exhaustive assessment of the entire existing reporting system in the Republic of Moldova and to assess the complexity, efficiency and usefulness of the existing mandatory reporting system in order to identify the direction of its efficiency and creating comfortable business conditions for entities. JEL: M41
In order to implement European Standards and international best practices, in recent years, the Ministry of Finance is constantly promoting reforms in the field of accounting and reporting of accounting information. Thus, electronic reporting is becoming increasingly demanded, and used by taxpayers. Mandatory reporting of entities to state authorities is an effective way for the state to collect its primary information in order to calculate the main indicators of operative and prospective analysis of the state of the national economy. On the other hand, it is a means of verifying compliance by the resident entities with the legal framework of the entrepreneurial activity. In this study, we intend to make an exhaustive assessment of the entire existing reporting system in the Republic of Moldova and to assess the complexity, efficiency and usefulness of the existing mandatory reporting system in order to identify the direction of its efficiency and creating comfortable business conditions for entities. JEL: M41
Keywords
electronic tax reporting services, access to information services, electronic declaration, e-invoice, taxpayer current account