Aspectele contabilității și fiscalității bunurilor donate și transmise cu titlu gratuit
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657.1:336.225.1(478) (1)
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BULGARU, Veronica. Aspectele contabilității și fiscalității bunurilor donate și transmise cu titlu gratuit. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness, 24-25 septembrie 2021, Chişinău. Chișinău, Republica Moldova: Academia de Studii Economice din Moldova, 2022, Vol.3, pp. 140-146. ISBN 978-9975-155-60-1. DOI: https://doi.org/10.53486/9789975155663.16
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30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness
Vol.3, 2022
Conferința "30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness"
Chişinău, Moldova, 24-25 septembrie 2021

Aspectele contabilității și fiscalității bunurilor donate și transmise cu titlu gratuit

Aspects of accounting and taxation of donated goods sent fee of charge

DOI: https://doi.org/10.53486/9789975155663.16
CZU: 657.1:336.225.1(478)
JEL: M41, K1

Pag. 140-146

Bulgaru Veronica
 
Universitatea Agrară de Stat din Moldova
 
Disponibil în IBN: 13 mai 2022


Rezumat

For the support and social protection of different categories of legal persons or individuals, as well as for the promotion of goods and services, entities offer free goods, services and cash. Depending on the type and purposes of the donation, their accounting and tax treatment differ. Although some theoretical and practical aspects of these operations are examined in the works of some local scientists, they do not fully address the particularities of accounting and presentation in tax reports of operations of assets free transfer. Therefore, the purpose of the study is to exhaustively disclose the content, manner of evidence and declaration of donation operations of various goods. The methodological basis of the research was the dialectical method of knowing the matter with its main components: analysis, synthesis, the reciprocal connection between primary and secondary, the manifestation of the particular in general, etc. The study made it possible to highlight through the prism of normative and legislative acts the aspects of accounting and taxation of assets donated and transmitted free of charge by types of recipients.

Cuvinte-cheie
accounting, goods, donation, free delivery, taxation