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SM ISO690:2012 LAVRENCIUC, Lilia. Concilierea tratamentelor fiscal contabile ale impozitului pe venit din activitatea de întreprinzător. In: Paradigme moderne în dezvoltarea economiei naționale și mondiale, 29-30 octombrie 2021, Chişinău. Chişinau, Moldova: Centrul Editorial-Poligrafic al USM, 2021, pp. 131-135. ISBN 978-9975-158-88-6. |
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Paradigme moderne în dezvoltarea economiei naționale și mondiale 2021 | ||||||
Conferința "Modern paradigms in the development of the national and world economy" Chişinău, Moldova, 29-30 octombrie 2021 | ||||||
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Pag. 131-135 | ||||||
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The entity’s profit is the main objective of its activity, the size of which depends the continuity entity’s activity and the fiscal climate that would allow to obtain the established performance. Economic entities face with a series of problematic aspects linked to the determintion and payment of income tax. The maximum conciliation of fiscal-accounting treatment for establishing the tax, would allow to solve the problematic aspects of fiscal compliance of the economic agents. |
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Cuvinte-cheie accounting profit, income tax, net profit, taxable base, tax reporting |
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