Publication:
Gestiunea fiscală între evaziune și inteligență contabilă

cris.sourceIdoai:irek.ase.md:1234567890/512
dc.creatorLazari, Liliana
dc.creatorIarovoi, Stanislav
dc.creatorRacu, Valeria
dc.date2020-09-19T11:40:39Z
dc.date2020-09-19T11:40:39Z
dc.date2018-03-15
dc.date.accessioned2023-11-13T20:53:42Z
dc.date.available2023-11-13T20:53:42Z
dc.descriptionLAZARI, Liliana, IAROVOI, Stanislav, RACU, Valeria. Contabilitatea și controlul de gestiune în condițiile aplicării metodei target-costing. In: Conferinţa Ştiinţifică Internaţională “Provocările contabilităţii în viziunea tinerilor cercetători” [online], 15 martie 2018, Ed. a 2-a: Culeg. de lucări șt. Chişinău: ASEM, 2018, pp. 40-47. ISBN 978-9975-75-923-6.
dc.descriptionThe timeliness of this topic lies in the need for eficient management of the financial resources belonging to the enterprise. Tax planning is not a crime but a way of capitalization on existing gapsin legislation. Given that any economic agent actively interects with state bodies and, in particular, with sthe State Tax Service, it is absolutely normal for human nature to use its intelligence in tse relationships to preserve its assets from possible state abuses. The existence of various facilities, the various tax regimes always leave the taxpayer the choise of the best solution to optimize tax costs. Fiscal planning can thus be considered as part of the system of measures to streamline business activity. JEL. H26, H21
dc.formatapplication/pdf
dc.identifier978-9975-75-923-6
dc.identifier${dspace.ui.url}/handle/1234567890/512
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/512
dc.identifier.urihttps://cris.ase.md/handle/123456789/4767
dc.languageother
dc.publisherASEM
dc.subjectaccounting intelligence
dc.subjectbenefit
dc.subjecttax optimization
dc.subjectorganizational design
dc.subjectstraw firm
dc.subjectbeneficiu
dc.subjectoptimizare fiscală
dc.subjectdesign organizational
dc.subjectentitate de paie
dc.titleGestiunea fiscală între evaziune și inteligență contabilă
dc.typeArticle
dspace.entity.typePublication
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