Publication:
Contabilitatea restituirii taxei pe valoarea adăugată de la bugetul de stat în contextul legislației fiscale actuale – probleme teoretice și practice

Simple item page
cris.sourceIdoai:irek.ase.md:123456789/2709
dc.creatorGulea, Daniela
dc.date2023-05-26T08:20:34Z
dc.date2023-05-26T08:20:34Z
dc.date2023-03
dc.date.accessioned2023-11-13T20:56:12Z
dc.date.available2023-11-13T20:56:12Z
dc.descriptionGULEA, Daniela. Contabilitatea restituirii taxei pe valoarea adăugată de la bugetul de stat în contextul legislației fiscale actuale – probleme teoretice și practice = The Accounting of the Refund of the Value Added Tax from the State Budget in the Context of the Current Fiscal Legislation – Theoretical and Practical Problems. Conducător șt.: GRAUR, Anatol. 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. 336-343. ISBN 978-9975-147-93-4 (PDF).
dc.descriptionThe purpose and importance of the presentation of the work consists of the analysis of the methods of restitution of the value added tax of the state budget from the perspective of national and international legislative regulations. The actuality of the theme derives from the role of VAT in the economic circuit and the need to correctly determine the VAT amounts to be refunded by taxpayers in order to optimize the performance of the entrepreneur's activity. The research is based on the theoretical approach, using several research methods: web analysis, analytical method, comparison method, synthesis method, inference, induction and deduction. CZU: [339.1:004.738.5]:[657.4+336.22](478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.43
dc.formatapplication/pdf
dc.identifier978-9975-147-93-4(PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2709
dc.identifier.urihttps://cris.ase.md/handle/123456789/5134
dc.languageother
dc.publisherASEM
dc.subjectaccounting
dc.subjectValue-Added Tax (VAT)
dc.subjecttaxation
dc.subjecttaxable subject
dc.subjectthe refund procedure
dc.subjectstate budget
dc.titleContabilitatea restituirii taxei pe valoarea adăugată de la bugetul de stat în contextul legislației fiscale actuale – probleme teoretice și practice
dc.titleThe Accounting of the Refund of the Value Added Tax from the State Budget in the Context of the Current Fiscal Legislation – Theoretical and Practical Problems
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
ISSC 2023_09-10 martie_p336-343.pdf
Size:
0 B
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate