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Abordări conceptuale și evoluția impozitului pe venit

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cris.sourceIdoai:irek.ase.md:1234567890/540
dc.creatorLazari, Liliana
dc.creatorVieru, Roman
dc.date2020-09-25T05:41:06Z
dc.date2020-09-25T05:41:06Z
dc.date2019-03-15
dc.date.accessioned2023-11-13T20:56:25Z
dc.date.available2023-11-13T20:56:25Z
dc.descriptionLAZARI, Liliana, VIERU, Roman. Abordări conceptuale și evoluția impozitului pe venit. 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. 23-29. ISBN 978-9975-75-950-2.
dc.descriptionThe purpose of this article is to examine the veracity of claims about the vital importance of the income tax for a society in the context of the most remarkable conceptual approaches. By examining the need for income taxes by analyzing its evolution, we will examine the link between taxation and the degree of development of an economy.The research focuses on the appropriateness of the permanent trend of income tax harmonization to the needs and needs of human society throughout its evolution.Looking at the evolution of income tax, we will investigate the necessity, purpose, utility, and retroactivity of income tax on its importance for today's society.The need to study conceptual approaches to the evolution of income tax results from its importance for society, which is constantly transforming and adapting to new realities.The research itself is to be achieved by applying classical research methods: the method of deduction and analysis. At the end of the research, we will try to establish the correlation between tax and society in the context of their appearance and evolution. JEL: H30, O23
dc.formatapplication/pdf
dc.identifier978-9975-75-950-2
dc.identifier${dspace.ui.url}/handle/1234567890/540
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/540
dc.identifier.urihttps://cris.ase.md/handle/123456789/5166
dc.languageother
dc.publisherASEM
dc.subjectimpozite
dc.subjectimpozit pe venit
dc.subjectteorie
dc.subjectconcepție
dc.subjectfiscalitate
dc.subjectcontribuabil
dc.subjectevoluție
dc.subjectreformă
dc.titleAbordări conceptuale și evoluția impozitului pe venit
dc.typeArticle
dspace.entity.typePublication
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