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Modernizarea sistemelor de impozitare în condițiile actuale: factori și tendințe

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cris.sourceIdoai:irek.ase.md:123456789/2277
dc.creatorGraur, Anatol
dc.creatorHarea, Ruslan
dc.date2022-09-27T11:31:43Z
dc.date2022-09-27T11:31:43Z
dc.date2022-04
dc.date.accessioned2023-11-13T20:52:47Z
dc.date.available2023-11-13T20:52:47Z
dc.descriptionGRAUR, Anatol, HAREA, Ruslan. Modernizarea sistemelor de impozitare în condițiile actuale: factori și tendințe = Modernization of taxation systems in the current economic context: factors and trends. In: International scientific conference on accounting, ISCA 2022 [online]: Collection of scientific articles = Culegere de articole științifice, 11 Edition, April 1-2, 2022. Chişinău: ASEM, 2022, pp. 44-53. ISBN 978-9975-155-92-2 (PDF).
dc.descriptionThis article defines the requirements for building an optimal tax system. The relationship between the development trends of the company and the applied model is revealed. The impact of the process of digitalization of the economy on modern tax instruments is analyzed. The focus is on e-invoicing, e-commerce and IT parks. CZU: 336.221.4:004.77(478); JEL: M41; DOI: 10.5281/zenodo.7059780
dc.formatapplication/pdf
dc.identifier978-9975-155-92-2 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2277
dc.identifier.urihttps://cris.ase.md/handle/123456789/4638
dc.languageother
dc.publisherASEM
dc.subjectsistem fiscal
dc.subjectdigitalizare
dc.subjectCOVID-19
dc.subjecte-factură
dc.subjecte-comerț
dc.subjectparc IT
dc.subjectnerezident
dc.titleModernizarea sistemelor de impozitare în condițiile actuale: factori și tendințe
dc.titleModernization of taxation systems in the current economic context: factors and trends
dc.typeArticle
dspace.entity.typePublication
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