Politica de dividende în Republica Moldova = Dividend Policy in the Republic of Moldova

Rosu, Anastasia

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dc.contributor.author	Rosu, Anastasia
dc.date.accessioned	2025-07-02T08:17:45Z
dc.date.available	2025-07-02T08:17:45Z
dc.date.issued	2025
dc.identifier.isbn	978-9975-168-25-0 (PDF)
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/4303
dc.description	ROȘU, Anastasia. Politica de dividende în Republica Moldova = Dividend Policy in the Republic of Moldova. Online. Coord. șt.: Liliana LAZARI. In: Challenges of Accounting for Young Researchers: International Student Scientific Conference, ISSC 2025, 9th Edition, March 14-15, 2025: Collection of scientific articles. Chişinău: SEP ASEM, 2025, pp. 134-136. ISBN 978-9975-168-25-0 (PDF). Disponibil: https://doi.org/10.53486/issc2025.36	en_US
dc.description.abstract	This article examines the dividend policy in the Republic of Moldova. It focuses on the legal framework, highlighting its impact on the distribution of dividends and taxation. This study analuzes tax rates on dividends, differences between annual and interim dividends, as well as their taxation for individuals and legal entities. The research includes legislative analyzes, comparative studies, and a review of specialized literature. The findings contribute to a better understanding of how entities manage profit distribution. CZU: 336.781.2(478); JEL: G35, H25, K34, M41	en_US
dc.language.iso	other	en_US
dc.publisher	SEP ASEM	en_US
dc.subject	dividend	en_US
dc.subject	cash flow	en_US
dc.subject	tax	en_US
dc.subject	advance payment	en_US
dc.subject	entity	en_US
dc.subject	distribution	en_US
dc.subject	reforms	en_US
dc.subject	profit	en_US
dc.title	Politica de dividende în Republica Moldova = Dividend Policy in the Republic of Moldova	en_US
dc.title.alternative	Dividend Policy in the Republic of Moldova	en_US
dc.type	Article	en_US