Publication: Patenta individuală de întreprenzător şi evaluarea efectului asupra dezvoltării economiei regionale (pe exemplul UTA Găgăuzia)
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ASEM
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CHIURCCIU, Vitali. Patenta individuală de întreprenzător şi evaluarea efectului asupra dezvoltării economiei regionale (pe exemplul UTA Găgăuzia) = Entrepreneurial patent and assessment of the effect for the development of the regional economy /on the example of ATU Gagauzia. 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. 220-230. ISBN 978-9975-155-92-2 (PDF).
In this article, the author considers the essence of the term entrepreneurial patent, reveals the content of the norms of the current legislation of Republic of Moldova and ATU Gagauzia, regulating this area. Describes the chronology of judicial relations related to the abolition of local laws of the ATU Gagauzia, which determined the functioning of an entrepreneurial patent in the territory of the settlements of the autonomy. A comparison with identification of similarities and differences of the laws of Republic of Moldova and ATU Gagauzia on an entrepreneurial patent is carried out. The analysis of indicators in the dynamics of the number of patent holders, the amounts received by local budgets was carried out, the advantages and disadvantages of an entrepreneurial patent were identified. At the end of the article, the author formulates conclusions and proposals for improving the application of the entrepreneurial patent in order to develop entrepreneurial activity in the region. CZU: 334.722:332.14(478); JEL: H25; H39; L26; DOI: 10.5281/zenodo.7063895
In this article, the author considers the essence of the term entrepreneurial patent, reveals the content of the norms of the current legislation of Republic of Moldova and ATU Gagauzia, regulating this area. Describes the chronology of judicial relations related to the abolition of local laws of the ATU Gagauzia, which determined the functioning of an entrepreneurial patent in the territory of the settlements of the autonomy. A comparison with identification of similarities and differences of the laws of Republic of Moldova and ATU Gagauzia on an entrepreneurial patent is carried out. The analysis of indicators in the dynamics of the number of patent holders, the amounts received by local budgets was carried out, the advantages and disadvantages of an entrepreneurial patent were identified. At the end of the article, the author formulates conclusions and proposals for improving the application of the entrepreneurial patent in order to develop entrepreneurial activity in the region. CZU: 334.722:332.14(478); JEL: H25; H39; L26; DOI: 10.5281/zenodo.7063895
Keywords
entrepreneurial patent, entrepreneurship, tax system, regional economy, Gagauzia