The state budget is the essential fund for financing and ensuring the prosperity of a country. Since it provides for a process of collecting revenue and making expenditure, it follows that, first of all, the State must collect sufficient resources to subsequently allocate them to areas requiring support. Therefore, the funds distributed in the state budget are obtained mostly from the entities that carry out an economic activity, thus forming a direct and visible relationship. Relationship that is based more on a permanent obligation to calculate, manage and pay taxes, financial instruments through which the state intervenes in the economy. Thus, one of the instruments implemented in the Republic of Moldova, since the beginning of 1992, is the value added tax (VAT). Appeared as a result of the replacement of the tax on the circulation of goods.
{"title":"Application aspects regarding the accounting of VAT","authors":"Anastasia Volovei","doi":"10.53486/issc2023.13","DOIUrl":"https://doi.org/10.53486/issc2023.13","url":null,"abstract":"The state budget is the essential fund for financing and ensuring the prosperity of a country. Since it provides for a process of collecting revenue and making expenditure, it follows that, first of all, the State must collect sufficient resources to subsequently allocate them to areas requiring support. Therefore, the funds distributed in the state budget are obtained mostly from the entities that carry out an economic activity, thus forming a direct and visible relationship. Relationship that is based more on a permanent obligation to calculate, manage and pay taxes, financial instruments through which the state intervenes in the economy. Thus, one of the instruments implemented in the Republic of Moldova, since the beginning of 1992, is the value added tax (VAT). Appeared as a result of the replacement of the tax on the circulation of goods.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134131556","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article treats the domestic and foreign experience of tax regimes in the IT industry, which is one of the most dynamically developing sectors of the economy. The study of successful foreign experience in the application of tax regimes for IT companies allows to use its achievements in improving tax regimes for the domestic IT sector. The Republic of Moldova adopted a legislative framework regulating the activities of information technology parks, the creation of which has the main goal of increasing the competitiveness of enterprises in the information technology industry. Residents of the first information and technology park in the republic - ,,Moldova IT park” use a preferential taxation regime in the form of a single tax in the amount of 7% of sales income, but not less than the minimum amount, which is determined monthly for each employee and is 30% of the average monthly salary in the economy, forecasted for the year to which the taxable period refers. Analyzing the preferential tax regimes used in the foreign practice of the IT sector, it should be noted that the single tax rate in the Republic of Moldova is one of the lowest in Europe, which attracts in the country many large international IT companies and have a positive effect on the economy.
{"title":"Tax regimes in the IT-industry: domestic and foreign experience","authors":"A. Todorova","doi":"10.53486/issc2023.23","DOIUrl":"https://doi.org/10.53486/issc2023.23","url":null,"abstract":"This article treats the domestic and foreign experience of tax regimes in the IT industry, which is one of the most dynamically developing sectors of the economy. The study of successful foreign experience in the application of tax regimes for IT companies allows to use its achievements in improving tax regimes for the domestic IT sector. The Republic of Moldova adopted a legislative framework regulating the activities of information technology parks, the creation of which has the main goal of increasing the competitiveness of enterprises in the information technology industry. Residents of the first information and technology park in the republic - ,,Moldova IT park” use a preferential taxation regime in the form of a single tax in the amount of 7% of sales income, but not less than the minimum amount, which is determined monthly for each employee and is 30% of the average monthly salary in the economy, forecasted for the year to which the taxable period refers. Analyzing the preferential tax regimes used in the foreign practice of the IT sector, it should be noted that the single tax rate in the Republic of Moldova is one of the lowest in Europe, which attracts in the country many large international IT companies and have a positive effect on the economy.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130873445","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The following article highlights the ways in which technology information makes its presence felt in the field of accounting, as it has evolved significantly in recent years. It is important that people, and especially accountants, understand the significance and the need for the digitalization process in an ever-changing world. Namely, this article presents the most popular accounting software programs that are used in the Republic of Moldova. The main research methods include the review of specialized literature, the study of articles on the referenced topic, comparison analysis, and description of procedures.
{"title":"Digitalization: an indispensable condition for the existence of accounting in the 21st century","authors":"Daniela Bancu","doi":"10.53486/issc2023.35","DOIUrl":"https://doi.org/10.53486/issc2023.35","url":null,"abstract":"The following article highlights the ways in which technology information makes its presence felt in the field of accounting, as it has evolved significantly in recent years. It is important that people, and especially accountants, understand the significance and the need for the digitalization process in an ever-changing world. Namely, this article presents the most popular accounting software programs that are used in the Republic of Moldova. The main research methods include the review of specialized literature, the study of articles on the referenced topic, comparison analysis, and description of procedures.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122305056","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Creating an online store and the importance of electronic commerce today is so great that we could not imagine what would happen if we suddenly could no longer purchase online. On the world market, e-commerce is registering remarkable growth, an important factor being the Covid-19 pandemic, and a large increase in online stores is expected. Resulting from this consideration, it is important to study in more depth the particularities of accounting in electronic commerce, as well as taxation in this field. In the research, I used the following methods: observational research, the study of official documents, the collection, processing and interpretation of information and the synthetic method. Following the research, I have answered some frequently encountered questions in the online trade environment and some proposals to amend the legislation.
{"title":"E-commerce: accounting and tax aspects","authors":"Sabrina Caduc","doi":"10.53486/issc2023.43","DOIUrl":"https://doi.org/10.53486/issc2023.43","url":null,"abstract":"Creating an online store and the importance of electronic commerce today is so great that we could not imagine what would happen if we suddenly could no longer purchase online. On the world market, e-commerce is registering remarkable growth, an important factor being the Covid-19 pandemic, and a large increase in online stores is expected. Resulting from this consideration, it is important to study in more depth the particularities of accounting in electronic commerce, as well as taxation in this field. In the research, I used the following methods: observational research, the study of official documents, the collection, processing and interpretation of information and the synthetic method. Following the research, I have answered some frequently encountered questions in the online trade environment and some proposals to amend the legislation.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"383 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113997248","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Creative accounting is a term used to describe the use of accounting practices that are technically legal, but that may be considered unethical or even fraudulent. It is also known as aggressive accounting, as it doesn’t strictly adhere to standard accounting principles. This practice involves manipulating financial data to make a company's financial performance appear better than it actually is, usually to meet financial targets or to inflate stock prices. This can be done in various ways such as inflating revenue, understating expenses, deferring or accelerating income, or manipulating balance sheet entries. While some creative accounting practices may be within the bounds of acceptable accounting practices, others are more questionable. In recent years, several high-profile cases of creative accounting have come to light, highlighting the need for greater transparency and accountability in financial reporting.
{"title":"Creative accounting","authors":"Vlada Tataru","doi":"10.53486/issc2023.42","DOIUrl":"https://doi.org/10.53486/issc2023.42","url":null,"abstract":"Creative accounting is a term used to describe the use of accounting practices that are technically legal, but that may be considered unethical or even fraudulent. It is also known as aggressive accounting, as it doesn’t strictly adhere to standard accounting principles. This practice involves manipulating financial data to make a company's financial performance appear better than it actually is, usually to meet financial targets or to inflate stock prices. This can be done in various ways such as inflating revenue, understating expenses, deferring or accelerating income, or manipulating balance sheet entries. While some creative accounting practices may be within the bounds of acceptable accounting practices, others are more questionable. In recent years, several high-profile cases of creative accounting have come to light, highlighting the need for greater transparency and accountability in financial reporting.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130195920","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research work focused in general on the analysis of economic-financial communication in an economic framework characterized by permanent transformations and, in particular, on the evaluation and measurement of the quality of financial-accounting information at the international level, especially the French one.
{"title":"General aspects regarding the accounting system in France","authors":"Maria Poparcea","doi":"10.53486/issc2023.54","DOIUrl":"https://doi.org/10.53486/issc2023.54","url":null,"abstract":"This research work focused in general on the analysis of economic-financial communication in an economic framework characterized by permanent transformations and, in particular, on the evaluation and measurement of the quality of financial-accounting information at the international level, especially the French one.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125301209","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The 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.
{"title":"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","authors":"Daniela Gulea","doi":"10.53486/issc2023.44","DOIUrl":"https://doi.org/10.53486/issc2023.44","url":null,"abstract":"The 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.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134466675","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Technological and procedural advances can have a significant impact on professionals from different economic branches. New trends require them to change their working style in the long term to take advantage of the advantages of evolving technology. Domestic sectors, such as information technology, are more prone while other sectors, such as accounting, are less flexible. However, accountants they must be responsive, agile and able to use new technologies to increase their efficiency and productivity. The future of accounting is strongly influenced by a number of different factors, including technological innovations, such as artificial intelligence and automation, as well as changing government and industry standards. The most important element that affects not only accounting, but also general business practices it is the increasing prevalence of globalization. It involves the spread of products, services, technology, information and jobs in different states, creating more interdependence between countries around the globe.
{"title":"Impact of globalization on the accounting profession","authors":"Arina Dincenoc","doi":"10.53486/issc2023.24","DOIUrl":"https://doi.org/10.53486/issc2023.24","url":null,"abstract":"Technological and procedural advances can have a significant impact on professionals from different economic branches. New trends require them to change their working style in the long term to take advantage of the advantages of evolving technology. Domestic sectors, such as information technology, are more prone while other sectors, such as accounting, are less flexible. However, accountants they must be responsive, agile and able to use new technologies to increase their efficiency and productivity. The future of accounting is strongly influenced by a number of different factors, including technological innovations, such as artificial intelligence and automation, as well as changing government and industry standards. The most important element that affects not only accounting, but also general business practices it is the increasing prevalence of globalization. It involves the spread of products, services, technology, information and jobs in different states, creating more interdependence between countries around the globe.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"121 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132365555","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article is devoted to the analysis of financial results on the example of PJSC JV «Chornomorska perlyna», the main types of analysis of financial statements and articles specific only to agricultural enterprises. In the process of writing the article, the following research methods were used: horizontal analysis, vertical analysis, trend analysis, elimination, factor analysis. As a result, the specifics of items of expenses and income from the initial recognition of biological assets and agricultural products were studied.
{"title":"Peculiarities of analysis of financial results of agricultural enterprise","authors":"Yelyzaveta Mazurkevych","doi":"10.53486/issc2023.11","DOIUrl":"https://doi.org/10.53486/issc2023.11","url":null,"abstract":"The article is devoted to the analysis of financial results on the example of PJSC JV «Chornomorska perlyna», the main types of analysis of financial statements and articles specific only to agricultural enterprises. In the process of writing the article, the following research methods were used: horizontal analysis, vertical analysis, trend analysis, elimination, factor analysis. As a result, the specifics of items of expenses and income from the initial recognition of biological assets and agricultural products were studied.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134337828","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Electronic settlement methods include three major categories of tools: e-commerce tools; autohone payment services; international payment services. The article is intended for theoreticians but also for practicing accountants, because in addition to the development of the theoretical basis, the aim is to identify some practical solutions in order to solve the problematic accounting aspects related to the use of e-commerce tools as an electronic settlement method. The importance of the investigated topic requires the identification of the accounting method of transactions aimed at the use of electronic settlement methods in general, and e-commerce tools in particular. Research methodology involves both general and specific approaches, such as: analytical method, web analysis, synthesis method, comparison method, systemic method and other research methods. Next, we will try to identify the way of reflection in the accounting records of settlements involving the use of e-commerce tools, including through the prism of the practical aspect, and not just the theoretical one.
{"title":"Electronic settlement methods within commercial entities: accounting and tax aspects","authors":"Andrei Jizdan","doi":"10.53486/issc2023.03","DOIUrl":"https://doi.org/10.53486/issc2023.03","url":null,"abstract":"Electronic settlement methods include three major categories of tools: e-commerce tools; autohone payment services; international payment services. The article is intended for theoreticians but also for practicing accountants, because in addition to the development of the theoretical basis, the aim is to identify some practical solutions in order to solve the problematic accounting aspects related to the use of e-commerce tools as an electronic settlement method. The importance of the investigated topic requires the identification of the accounting method of transactions aimed at the use of electronic settlement methods in general, and e-commerce tools in particular. Research methodology involves both general and specific approaches, such as: analytical method, web analysis, synthesis method, comparison method, systemic method and other research methods. Next, we will try to identify the way of reflection in the accounting records of settlements involving the use of e-commerce tools, including through the prism of the practical aspect, and not just the theoretical one.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"142 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124520981","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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