In this article are discussed significant aspects of cost classification, which help to optimize financial performance while reducing costs and expenses, including statistical reporting burden. Using research methods, such as analysis, the opinions of various users were also examined, which lead to more detailed conclusions and recommendations on statistical reports.
{"title":"Cost classification by economic elements: operating characteristics and optimisation guidelines","authors":"Alina Jidras","doi":"10.53486/issc2023.40","DOIUrl":"https://doi.org/10.53486/issc2023.40","url":null,"abstract":"In this article are discussed significant aspects of cost classification, which help to optimize financial performance while reducing costs and expenses, including statistical reporting burden. Using research methods, such as analysis, the opinions of various users were also examined, which lead to more detailed conclusions and recommendations on statistical reports.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"136 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":"131818096","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 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 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}
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}
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 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}
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}
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}
Our research aims to put a spot light on reporting the financial and non-financial performance of two companies in the pharmaceutical industry. The dynamics of the business environment and the pressure of various users of information on annual reports have led companies to disclosure their results on two levels: financial and non-financial. To answer the objective of our research, we performed a content analysis of the available reports of two companies in the pharmaceutical industry. The analyzed period was 2018-2021. Our conclusions highlight the performance evolution of the two companies from one period to another and the impact of the Covid-19 pandemic on it. The results obtained by us are useful for comparative analysis between companies in the same industry or analysis over time (from one period to another).
{"title":"Financial and non-financial performance reporting: evidence from the pharmaceutical industry","authors":"Victoria Musteata","doi":"10.53486/issc2023.31","DOIUrl":"https://doi.org/10.53486/issc2023.31","url":null,"abstract":"Our research aims to put a spot light on reporting the financial and non-financial performance of two companies in the pharmaceutical industry. The dynamics of the business environment and the pressure of various users of information on annual reports have led companies to disclosure their results on two levels: financial and non-financial. To answer the objective of our research, we performed a content analysis of the available reports of two companies in the pharmaceutical industry. The analyzed period was 2018-2021. Our conclusions highlight the performance evolution of the two companies from one period to another and the impact of the Covid-19 pandemic on it. The results obtained by us are useful for comparative analysis between companies in the same industry or analysis over time (from one period to another).","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"17 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":"124538452","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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