• Currency Volatility Analysis Using Fama Regression 

  Casian, Cătălin (ASEM, 2025-04)

  Destul de mulți actori ai pieții valutare îți explică raționamentul investiției pe piața valutară și așteptările față de câștigurile viitoare prin diferența dintre sistematică a ratelor de schimb forward față de ratele ...
• Analysis of the Influence of Capital Structure on Enterprise Value 

  Gamarț, Daniela (ASEM, 2025-04)

  The optimal capital structure is crucial in determining a company's value, as it reflects the balance between equity and debt. These ratios and indicators directly influence the company's ability to remain solvent in ...
• Contribution of Legal Persons' Income Tax to the Formation of Public Financial Resources in the Republic of Moldova 

  Ursu, Ionuț (ASEM, 2025-04)

  This research analyzes the contribution of income tax to the formation of public financial resources in the Republic of Moldova in 2020-2024, highlighting the trends and factors that influenced its evolution. The topicality ...
• Entity Risk Management: National and International Methods 

  Harea, Ruxanda (ASEM, 2025-04)

  In an increasingly uncertain economic environment, effective entity risk management is crucial for organizational stability and resilience. Recent challenges, including the COVID-19 crisis, geopolitical instability, and ...
• The Contribution of Individual Income Tax to the Formation of Public Financial Resources 

  Singureanu, Olga (ASEM, 2025-04)

  Personal income tax is an important fiscal instrument it has distinct roles in generating public revenues and influencing the economic behavior of taxpayers. Professional documents and experience gained within public ...
• IFRS for Companies: Growth Opportunity or a Financial Burden? 

  Schița, Ecaterina (ASEM, 2025-04)

  In a dynamic and competitive business environment, companies are expanding beyond national borders, making it essential to adapt to international economic and legislative regulations through standardized and transparent ...
• Analysis of the Property and Sources of its Formation of the Enterprise S.R.L. "Sweetland" 

  Bîiclî, Tatiana; Tașci, Maria (ASEM, 2025-04)

  Analysis of the assets and sources of its formation of the enterprise is one of the key tasks of financial management, since it allows to assess the financial condition of the company, identify risks and determine strategic ...
• Evolution of Tax Revenues in the Republic of Moldova in the Context of Integration into the European Union 

  Zoină, Sidni (ASEM, 2025-04)

  The study explores the evolution of fiscal revenues in the Republic of Moldova amid European integration, focusing on tax policy alignment with EU standards. The integration process requires adjustments, particularly in ...
• Characteristics of Commercial Bank Operations in the Republic of Moldova 

  Talpă, Alexandru (ASEM, 2025-04)

  Commercial banks play an essential role in the economy of the Republic of Moldova by providing financial services to individuals and businesses. This article analyzes the main banking operations, including deposit collection, ...
• Role of VAT in the Formation of Tax Revenues 

  Solonari-Rudean, Artur (ASEM, 2025-04)

  The Value Added Tax (VAT) is one of the most important pillars in the formation of budget due to the fact that it is indirect and aims at final consumption. The present study explores VAT's fundamental contribution in the ...
• Local Budget Adoption Challenges: The Case of Chisinau Municipality 

  Sokolenko, Iosif (ASEM, 2025-04)

  In the context of the global economy, managing local budgets is a key factor for the successful functioning of municipalities. This article examines the problems of adopting local budgets using the example of Chisinau ...
• Analysis of Financial Risks in a Manufacturing Enterprise and their Impact on Managerial Decision-Making 

  Roșu, Anastasia (ASEM, 2025-04)

  In an unstable economic environment, financial risk management plays a key role for winemaking enterprises, as they face market, operational, and currency risks. To ensure stability and competitiveness, companies implement ...
• Taxation of Income from Freelancing in the Republic of Moldova 

  Roșu, Anastasia (ASEM, 2025-04)

  This research examines the tax regime applicable to income earned from freelancing in the Republic Moldova, focusing on the diversity of income sources, including service provision, digital product sales, copyright royalties, ...
• Current Status and Retrospective of Excise Taxation in the Republic of Moldova 

  Postolachi, Cristina (ASEM, 2025-04)

  Excise duty is a tax levied on consumer goods with inelastic demand. In general, excise duties are applied to products that are consumed in large quantities and that buyers cannot replace with other products. The main role ...
• Contribution of Excise Duties to the Formation of Public Budget Revenues in the Republic of Moldova 

  Onescu, Marin (ASEM, 2025-04)

  In recent years, the Republic of Moldova has seen a significant increase in excise tax revenues, on the back of tariff increases and legislative adjustments aimed at strengthening fiscal sustainability. The paper analyzes ...
• The Evolution and Perspectives of the Monetary System of the Republic of Moldova 

  Moraru, Valeria (2025-04)

  This article presents a research of the monetary system of the Republic of Moldova, including a comparative case study of its evolution over time, influenced by both internal and external factors. The research was conducted ...
• The Impact of Taxes and Duties on the Economic Development of the Republic of Moldova 

  Luchian, Valeria (ASEM, 2025-04)

  In the Republic of Moldova, taxes and duties serve as the main instruments for ensuring public revenue and supporting socio-economic development. This paper examines the structure of the national tax system, distinguishing ...
• Comparative Analysis of Personal Income Taxation in the Republic of Moldova and other Countries: Efficiency and Impact 

  Loghin, Daniela (ASEM, 2025-04)

  Due to the differences between tax systems in various countries, their comparative analysis is very important for setting relevant standards for the Republic of Moldova. The study focuses on the taxation of individual ...
• Influence of Stock Trading Applications on the Social-Economic System 

  Lavric, Marius (ASEM, 2025-04)

  The digital transformation has significantly enhanced access to financial markets through stock trading applications. These platforms have democratized investing, but they have also introduced considerable risks, such as ...
• Customs Value as a Tool for Combating Smuggling: Impact on Taxation and Financial Revenues to the State Budget 

  Goncear, Angelina (ASEM, 2025-04)

  The customs value is one of the key tools in the fight against smuggling and plays an important role in the tax policy of the Republic of Moldova (RM). It serves as the basis for calculating customs duties and taxes, which, ...

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