Publication:
Особенности бухгалтерского учёта у резидентов ИТ-парков

Simple item page
cris.sourceIdoai:irek.ase.md:123456789/2723
dc.creatorEnache, Svetlana
dc.date2023-05-26T11:33:26Z
dc.date2023-05-26T11:33:26Z
dc.date2023-03
dc.date.accessioned2023-11-13T20:51:27Z
dc.date.available2023-11-13T20:51:27Z
dc.descriptionENACHE, Svetlana. Особенности бухгалтерского учёта у резидентов ИТ-парков = Features of Accounting for IT - Park Residents. Науч. коорд.: GHERASIMOV, Mihail. 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. 434-441. ISBN 978-9975-147-93-4 (PDF).
dc.descriptionThis article is devoted to the main features of accounting for IT Park residents in Moldova. It analyses the taxation of employees, presents the specifics of IT Park residents' single taxation, describes tax and other reporting, and discusses other obligations of IT Park residents. Preferential tax treatment allows IT Parks to be in good progress in the country's IT market. The study emphasizes the benefits of the preferential tax treatment and highlights the main challenge to IT park development. CZU: 657.471.12:[061.62:004](478); JEL: M41, H21, H25; DOI: https://doi.org/10.53486/issc2023.58
dc.formatapplication/pdf
dc.identifier978-9975-147-93-4 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2723
dc.identifier.urihttps://cris.ase.md/handle/123456789/4451
dc.languageother
dc.publisherASEM
dc.subjectIT park
dc.subjectresidents
dc.subjectRepublic of Moldova
dc.subjectaccounting
dc.subjectsingle tax
dc.subjectpreferential taxation
dc.titleОсобенности бухгалтерского учёта у резидентов ИТ-парков
dc.titleFeatures of Accounting for IT - Park Residents
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
ISSC 2023_09-10 martie_p434-441.pdf
Size:
531.4 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate