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Comunicarea financiară și fiscală privind impozitele datorate de persoana fizică autorizată

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cris.sourceIdoai:irek.ase.md:123456789/2685
dc.creatorPlescaci, Dorina
dc.date2023-05-25T10:59:38Z
dc.date2023-05-25T10:59:38Z
dc.date2023-03
dc.date.accessioned2023-11-13T20:54:21Z
dc.date.available2023-11-13T20:54:21Z
dc.descriptionPLESCACI, Dorina. Comunicarea financiară și fiscală privind impozitele datorate de persoana fizică autorizată = Financial and Tax Communication Concerning Taxes Due by the Authorized Person. Conducător șt.: DEACONU, Sorin-Constantin. 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. 165-173. ISBN 978-9975-147-93-4 (PDF).
dc.descriptionAn authorized person is an economic enterprise, without legal personality, organised by a person, using mainly his own labour force. Of course, the activity of an authorized person includes ongoing financial and tax communication with the tax authorities. Thus, the main purpose of this paper is to present the process of financial and fiscal communication of taxes due by the authorized person. The objectives of this article are: to define the concepts of authorized person, financial communication, tax communication; to highlight the current state of research in this field; to illustrate through examples and cases the financial and tax communication of taxes owed by authorized person. Through the presentation and analysis of the above-mentioned aspects, we will mirror the authorized person through the tax prism and identify elements that can be improved by the tax authority to encourage the activity of the authorized person. CZU: 336.22; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.20
dc.formatapplication/pdf
dc.identifier978-9975-147-93-4 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2685
dc.identifier.urihttps://cris.ase.md/handle/123456789/4861
dc.languageother
dc.publisherASEM
dc.subjectauthorized person
dc.subjectincome tax
dc.subjecthealth insurance contribution
dc.subjectfinancial communication
dc.subjecttax communication
dc.subjectD212 statement
dc.titleComunicarea financiară și fiscală privind impozitele datorate de persoana fizică autorizată
dc.titleFinancial and Tax Communication Concerning Taxes Due by the Authorized Person
dc.typeArticle
dspace.entity.typePublication
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