Procesul de elaborare a bugetului constituie un mecanism esențial pentru administrarea finanțelor statului, având rolul de a distribui resursele pentru atingerea scopurilor economice și sociale ale statului. Managementul ...
The research addresses the evolving tax obligations for online sales in the context of digitalization. As ecommerce continues to grow globally, governments face challenges in ensuring compliance with tax regulations. The ...
The financial stability of an enterprise plays a key role in ensuring its long-term development and competitiveness. Effective cash flow management helps reduce financial risks, improve liquidity and increase the company's ...
This article analyses the structure of accounts receivable and accounts payable and their impact on the financial performance of the enterprise. The study aims to assess how changes in debt affect the company's liquidity ...
This article analyses the structure and dynamics of expenditures in the National Public Budget of the Republic of Moldova. The main goal of the study is to identify key trends in budget expenditures, their changes from ...
Inflation is a continuous long-term trend in a market economy, which tends towards an increase in the average price and a corresponding decrease in the value of money. The objective of this article is to describe the ...
Currently, the adaptation of the tax system of the Republic of Moldova to the standards of the European Union is an important task related to the harmonization of tax legislation, increasing the transparency of tax policy ...
The Republic of Moldova, as an economy in transition, faces significant fiscal challenges. For this reason, the personal income tax is a component part of the system of general state taxes and fees, representing a source ...
Importance and relevance of the topic. Tax revenues play an important role for the state budget, as they are the main sources of income. They provide funding for state programs, economic stability, social equality, state ...
The relationship between accounting and taxation is shaped by their distinct objectives and regulatory requirements. Accounting aims to provide a transparent and accurate representation of an entity’s financial position, ...
Importance and relevance of the topic. Changes in excise taxes have a significant impact on the state budget, consumption levels and economic activity. Excise taxes are an important instrument of tax policy, contributing ...
Sistemul de plăți din Republica Moldova a cunoscut o evoluție semnificativă în ultimii ani, dezvoltându-se prin intermediul Sistemului Automatizat de Plăți Interbancare (SAPI) și Sistemului Depozitarului Central Unic al ...
The paper analyzes the diversity of financial instruments available on the market, highlighting both the opportunities and the associated risks. The study focuses on stocks, bonds, ETFs, investment funds, cryptocurrencies, ...
In the dynamic landscape of the financial industry, where evolving trends reshape traditional banking, this study examines the impact of technological advancements the rise of FinTech companies. It explores the significance ...
This research looks at recent changes in the money market of Moldova and how they affect the economy, inflation, and access to finance. The main goal is to study the structure, key parts, and trends of the Moldovan money ...
In the context of global financial market volatility, investors seek alternatives to diversify their portfolios. Alternative investment instruments, such as venture capital, crowdfunding, and P2P lending, are gaining ...
Remittances play a crucial role in maintaining the macroeconomic balance of the Republic of Moldova, constituting a major source of external financing. However, their volatility can impact financial stability. In this ...
The digital transformation of the banking sector in the Republic of Moldova represents a crucial step toward modernizing financial services and enhancing customer experience. This research examines the level of digitalization ...
The agricultural sector in Moldova is very important and contributes to the economy through the GDP and employment. Considering the country’s natural resources, the agricultural credit is very important for assuring food ...
This article examines the evolving landscape of consumer credit in the Republic of Moldova, particularly within the context of overcoming economic crises, notably the significant banking fraud of 2014. The analysis then ...