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CONTEMPORARY ISSUES IN ECONOMY & TECHNOLOGY

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Accounting and Fiscal Aspects Regarding the Taxes According to the EU's Directives

Based on the efforts of the EU incorporation put by Republic of Moldova, the development of the tax legislation and policy in Moldova within the EU standards was agreed in The Partnership and Cooperation Agreement and in The Actions Plan regarding the European Neighbor Policy. The general approach manner is giving the attention to the instauration of a positive business environment (including the development of a modern tax administration with an equitable intent), that appeals the disposal of all types of obstacles from accountancy’s way. This positive medium refers also to the establishment, the investment and, eventually, to the alignment of the national tax procedures and norms to the ones adopted commonly in European Union. This modernization and transformation process offers coherent benefits to the business environment and to the contributors from Moldova, either on short term or on long term.

Author(s):

SOFIA CAPATINA    
Trade Co-operative University of Moldova
Moldova

 

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