| Articolul precedent |
| Articolul urmator |
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 173 5 |
| Ultima descărcare din IBN: 2024-05-08 14:14 |
| Căutarea după subiecte similare conform CZU |
| 659.1:658.8+657.1:336.22 (1) |
| Publicitate. Reclamă (176) |
| Vânzare. Desfacere. Marketing. Repartiție (90) |
| Contabilitate (945) |
| Venituri publice (480) |
 SM ISO690:2012DIMA, Maria, GRIGOROI, Lilia. Prestarea serviciilor cu titlu gratuit în scopuri de promovare a vânzărilor: impozitare și contabilizare. In: International scientific conference on accounting, ISCA 2023, Ed. XII Edition, 6-7 aprilie 2023, Chişinău. Chişinău: Departamentul Editorial-Poligrafic al ASEM, 2023, Ediția XII, pp. 154-161. DOI: https://doi.org/10.53486/isca2023.19 |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| International scientific conference on accounting, ISCA 2023 Ediția XII, 2023 |
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Conferința "International scientific conference on accounting" XII Edition, Chişinău, Moldova, 6-7 aprilie 2023 | ||||||
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| DOI:https://doi.org/10.53486/isca2023.19 | ||||||
| CZU: 659.1:658.8+657.1:336.22 | ||||||
| JEL: M41 | ||||||
| Pag. 154-161 | ||||||
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 Descarcă PDF |
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| Rezumat | ||||||
This scientific article examines the key issues related to the accounting treatments and the tax implications of operations related to the provision of free title services for sales promotion purposes. However, the way of accounting for these operations differs substantially depending on the accounting regulations applied, and the way of taxation of these operations in the tax legislation is quite veiled and continues to cause adversities in the practice of economic agents. However, they still prefer to apply these marketing and sales promotion techniques. |
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| Cuvinte-cheie accounting, taxation, sale, promotional services, free services |
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