| Articolul precedent |
| Articolul urmator |
 |
 578 39 |
| Ultima descărcare din IBN: 2024-04-17 19:46 |
 SM ISO690:2012HAREA, Virginia, LEAHU, Evelina, POPOVICI, Angela. Contabilitatea cheltuielilor și deducerea fiscală. In: Simpozion ştiinţific al tinerilor cercetători , Ed. 18, 19-20 iunie 2020, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2020, Ediţia 18, pp. 330-333. ISBN 978-9975-75-975-5.. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Simpozion ştiinţific al tinerilor cercetători Ediţia 18, 2020 |
||||||
|
Simpozionul "Simpozion ştiinţific al tinerilor cercetători" 18, Chişinău, Moldova, 19-20 iunie 2020 | ||||||
|
||||||
| JEL: M41 | ||||||
| Pag. 330-333 | ||||||
|
||||||
 Descarcă PDF |
||||||
| Rezumat | ||||||
Expenditure accounting according to the methodology and mechanism of implementation, is one of the most important and difficult sectors of record of any enterprise. In close connection with the accounting of expenses is the tax deduction. An issue for entities has been and continues to be the procedure for recognizing expenses for tax purposes, because the errors in the organization of expense accounting generates costly penalties for the entity. The objectives of this research are to present the changes in the accounting of expenses and tax deduction, as well as their influence on the entrepreneurial activity. This article examines the issues of accounting for expenses and tax deductions, emphasizes the new aspects of the record of this sector, which have come with the legislative changes, as well as their influence on the entrepreneurial activity |
||||||
| Cuvinte-cheie accounting, Expenses, Fiscality, deductible expenses, fiscal Code, taxpayer, accounting changes. |
||||||
|
|
|
|
