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Electronic Administration of Value Added Tax in Ukraine: Issues of Accounting Organization and Impact on Business
Full text linkPAVLOTSKA, Kateryna. Electronic Administration of Value Added Tax in Ukraine: Issues of Accounting Organization and Impact on Business. Scientific coordinator: TARASENKO, Lilia. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 94-101. ISBN 978-9975-147-93-4 (PDF).The introduction of the electronic register of tax invoices and the electronic VAT administration system necessitated changes in accounting procedures, tax accrual and payment, preparation and registration of tax invoices, and settlements with the budget. Changes in recent months have exacerbated the problem of blocking tax invoices and, accordingly, caused additional difficulties for businesses in the form of additional time spent on unblocking tax invoices, to some extent deterioration of relations with buyers who may have lost the opportunity to use the tax credit, etc. This requires research to determine the specifics of VAT accounting, systematize certain stages of its implementation and the impact of recent changes on business. The paper presents the results of a study of the peculiarities of using the electronic administration system by a VAT payer, namely, the issue of accounting for transactions related to the recognition of a tax liability and a tax credit for VAT, which involves the introduction of analytical accounts, which helps to increase the level of control over the state of settlements with the budget. The sequence of the VAT accounting process in Ukraine, which involves the use of an electronic administration system, is shown schematically. Legislative changes regarding the registration of VAT tax invoices are analyzed. The scheme of the decision-making process on registration or refusal to register tax invoices is presented. The impact of the latest legislative changes on business activities is investigated CZU: 657.1.001.56:336.226.322(477); JEL: H25, M40; DOI: https://doi.org/10.53486/issc2023.1
Problem Issues of Regulatory Support for Accounting and Taxation of Motor Transport Services in Ukraine
Full text linkIHNATIEV, Oleksandr. Problem Issues of Regulatory Support for Accounting and Taxation of Motor Transport Services in Ukraine. Scientific coordinator: MOSKALIUК, Нanna. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 59-66. ISBN 978-9975-147-93-4 (PDF).The article explores the legislative and regulatory framework governing the accounting and taxation of services in the transportation sector in Ukraine. The author provides an overview of the relevant laws and regulations, including the Labor Code, Tax Code, and laws on transport and road infrastructure. The article also discusses various government resolutions and orders, which set out specific rules for accounting and taxation practices in the sector. The author emphasizes the importance of complying with these laws and regulations, and provides insights into the challenges faced by businesses operating in the transportation sector. Overall, the article serves as a useful guide for stakeholders in the transportation industry seeking to navigate the complex regulatory environment in Ukraine. CZU: [657:336.22]:[346.7:656.13(477)]; JEL: K190; DOI: https://doi.org/10.53486/issc2023.0
Amount of Compensation for Household Consumers of Electric Energy in the Case of Renewable Energy Sources Promotion
Full text linkCOMENDANT, Ion. Cuantumul indemnizațiilor pentru consumatorii casnici de energie electrică în cazul promovării surselor regenerabile de energie = Amount of Compensation for Household Consumers of Electric Energy in the Case of Renewable Energy Sources Promotion. Economica. 2023, nr. 1(123), pp. 78-88. ISSN 1810-9136.Promovarea scenariului de acoperire integrală a cererii de energie electrică din surse regenerabile duce la scumpirea energiei electrice, afectând cel mai mult populația săracă din Republica Moldova. În vederea reducerii Ratei sărăciei absolute, în lucrare este propusă o modalitate de determinare a indemnizațiilor corespunzătoare. Atingerea obiectivului menționat este împiedicată de faptul că, Metodologia existentă de calculare a Pragului absolut al sărăciei, nu conține expres componenta aferentă cheltuielilor pentru prestarea serviciului de energie electrică. Un astfel de algoritm este propus, în acest sens, de către autor, utilizându-se structura consumului casnic pe categoriile de consum, disponibilă în companiile de distribuție. Calculele au arătat că promovarea conceptului de acoperire a cererii, din surse regenerabile de energie electrică, nu ar prejudicia semnificativ capacitatea de plată a consumatorilor casnici, în condițiile costurilor existente în anii 2020-2021. CZU: [364.422:364.124]+[620.97:621.311](478); JEL: C8, I3, H2; DOI: https://doi.org/10.53486/econ.2023.123.078 ************************************************************************************************************************************* The promotion of the scenario which fully covers the electricity demand from renewable sources leads to an electricity price increase, mostly impacting poor population from the Republic Moldova. In order to decrease the Absolute Poverty Rate, the paper proposes a way to determine the appropriate allowances. Achieving the objective is hampered by the fact that the existing Methodology for calculating the Absolute Poverty Threshold does not expressly contain the component related to the expenses for the electricity services provided. Such an algorithm is proposed in this regard using the structure of household consumption by categories of consumption, available at distribution companies. The calculations showed that the promotion of the concept of covering the power demand from renewable sources does not significantly harm the payment capacity of household consumers, in terms of the 2020-2021 years costs. UDC: [364.422:364.124]+[620.97:621.311](478); JEL: C8, I3, H2; DOI: https://doi.org/10.53486/econ.2023.123.07
Specifics of Energy Management in the Republic of Moldova
Full text linkSUSLENCO, Alina, CORBU, Viorel. Specificul managementului energetic în Republica Moldova = Specifics of Energy Management in the Republic of Moldova. Economica. 2023, nr. 1(123), pp. 23-35. ISSN 1810-9136.Prezentul studiu analizează specificul gestiunii întreprinderilor din sectorul energetic al Republicii Moldova, precum și elucidează cele mai stringente probleme și provocări pe care acestea le întâmpină. Astfel, scopul acestui articol este să analizeze specificului managementului energetic în Republica Moldova. Metodologia cercetării s-a focusat pe utilizarea analizei teoretice, gravitând cu epicentrul spre cercetarea empirică, a cărui specific este unul calitativ, caracteristic analizei de conținut. Ca urmare a observațiilor efectuate, putem menționa că managementul energetic din Republica Moldova este unul deficitar și foarte complex, dat fiind faptul că în acest domeniu, în ultimii 20 de ani (2001- 2021), au fost realizate foarte puține schimbări care ar fi influențat pozitiv dezvoltarea acestuia. CZU: 005.3:[620.9:334.72](478); JEL: Q40, Q42, Q47; DOI: https://doi.org/10.53486/econ.2023.123.023 ************************************************************************************************************************************* This study analyses the management specifics of the enterprises in the energy sector of the Republic of Moldova, as well as elucidates the most pressing problems and challenges they face. Thus, the purpose of this article is to analyse the specifics of energy management in the Republic of Moldova. The methodology of the research is focused on the use of theoretical analysis, gravitating with the epicentre towards empirical research, whose specific is a qualitative one, characteristic of content analysis. As a result of the observations made, we can mention that the energy management in the Republic of Moldova is deficient and very complex, given that in this field, in the last 20 years (2001-2021), very few changes have been made that would have positively influenced its development. UDC: 005.3:[620.9:334.72](478); JEL: Q40, Q42, Q47; DOI: https://doi.org/10.53486/econ.2023.123.02
Methods of Analysis of Financial Assets
Full text linkKRAVETS, Daria. Методы анализа финансовых активов = Methods of Analysis of Financial Assets. Scientific coordinator: SEMENOVA, Kateryna. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 56-58. ISBN 978-9975-147-93-4 (PDF).The implementation of the financial asset management system of any enterprise in every branch of the economy is an integral condition for its successful functioning. The question of applying appropriate methods of analyzing financial assets of enterprises to form a management system for them, to improve the efficiency of their work, is becoming particularly relevant in the current conditions of the development of the economy of Ukraine. The set of methods for analyzing financial assets represents an analytical toolkit, the expediency of using which in the process of preparing analytical information for management must correspond to the goals, tasks and directions of the analysis, ensuring the implementation of its functions in the management system of enterprises and the adaptation of results to the information requests of users, as well as being determined by the appropriateness for implementation certain analytical procedures according to the selected methodology. CZU: 657.422.1:005.52; JEL: C150, G100, M210; DOI: https://doi.org/10.53486/issc2023.0
The Incidence of Superior Crises on the Operational Activity of Tourism Agencies in Romania
Full text linkHRECENIUC, Briana. Incidenta crizelor suprapuse asupra activității operaționale a agenților de turism din România = The Incidence of Superior Crises on the Operational Activity of Tourism Agencies in Romania. Conducător șt.: CIUBOTARIU, MARIUS. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 207-213. ISBN 978-9975-147-93-4 (PDF).Tourism is an activity of temporary mobility, inherent to people, born from their curiosity to explore different countries, cultures and customs. Through this research, we set out to analyze the evolution of tourism in the northeast region of Romania in the last five years compared to the other regions The relevant tourism indicators were analyzed: accommodation capacity, the number of arrivals and the index of net use of the capacities in operation. CZU: 338.482(498); JEL: Z32; DOI: https://doi.org/10.53486/issc2023.2
Financial and Non-Financial Performance Reporting: Evidence from the Pharmaceutical Industry
Full text linkMUSTEAȚĂ, Victoria. Raportarea performanței financiare și nefinanciare: evidențe din industria farmaceutică = Financial and Non-Financial Performance Reporting: Evidence from the Pharmaceutical Industry. Conducător șt.: NICHITA, Elena-Mirela. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 252-260. ISBN 978-9975-147-93-4 (PDF).Our research aims to put a spot light on reporting the financial and non-financial performance of two companies in the pharmaceutical industry. The dynamics of the business environment and the pressure of various users of information on annual reports have led companies to disclosure their results on two levels: financial and non-financial. To answer the objective of our research, we performed a content analysis of the available reports of two companies in the pharmaceutical industry. The analyzed period was 2018-2021. Our conclusions highlight the performance evolution of the two companies from one period to another and the impact of the Covid-19 pandemic on it. The results obtained by us are useful for comparative analysis between companies in the same industry or analysis over time (from one period to another). CZU: [657.37+005.216.1]:661.12; JEL: M21, M41; DOI: https://doi.org/10.53486/issc2023.3
International and Domestic Practice of VAT Accounting
Full text linkВОЙНОРОВИЧ, Антон, ДАНЧЬ, Александр. Международная и отечественная практика учета НДС = International and Domestic Practice of VAT Accounting. Научный руководитель: ГЕРАСИМОВ, Михаил. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 214-222. ISBN 978-9975-147-93-4 (PDF).This article discusses the international and domestic practice of VAT accounting in the Republic of Moldova. The article discusses the origin and first mention of VAT in the world, its initial accounting methods and the evolution of this tax. The article presents the rates of value added tax on the example of 2023 for a number of countries for comparison with the Republic of Moldova, determining the consequences of these fixed rates and the impact on the economic sector of the countries of the world. All the facts and aspects of the impact of VAT on the development of all sectors of the economy and the need to take it into account at the present time are noted. At the end of the article, based on the studies of international practice, a number of changes are proposed, which, according to the authors, will improve the accounting and submission of financial statements to the relevant authorities, which in turn optimizes the system for filing financial statements of VAT payers in the Republic of Moldova, as well as optimizes the components of the tax RM systems. CZU: 336.226.322(100+478); JEL: M41; DOI: https://doi.org/10.53486/issc2023.2
Налоговые режимы IT-индустрии: отечественный и зарубежный опыт
Full text linkTODOROVA, Anna. Tax Regimes in The IT-Industry: Domestic and Foreign Experience = Налоговые режимы IT-индустрии: отечественный и зарубежный опыт. Научный руководитель: GRABAROVSCHI, Ludmila. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 192-201. ISBN 978-9975-147-93-4 (PDF).This article treats the domestic and foreign experience of tax regimes in the IT industry, which is one of the most dynamically developing sectors of the economy. The study of successful foreign experience in the application of tax regimes for IT companies allows to use its achievements in improving tax regimes for the domestic IT sector. The Republic of Moldova adopted a legislative framework regulating the activities of information technology parks, the creation of which has the main goal of increasing the competitiveness of enterprises in the information technology industry. Residents of the first information and technology park in the republic - ,,Moldova IT park” use a preferential taxation regime in the form of a single tax in the amount of 7% of sales income, but not less than the minimum amount, which is determined monthly for each employee and is 30% of the average monthly salary in the economy, forecasted for the year to which the taxable period refers. Analyzing the preferential tax regimes used in the foreign practice of the IT sector, it should be noted that the single tax rate in the Republic of Moldova is one of the lowest in Europe, which attracts in the country many large international IT companies and have a positive effect on the economy. CZU: [336.227.5+657.4]: [004:334.722](478); JEL: M41; DOI: https://doi.org/10.53486/issc2023.2
Aspecte economico-geografice ale valorificării și gestionării resurselor de apă ale Republicii Moldova. Rezumatului tezei de doctor în Științe ale Pământului.
No full textRezumatului tezei de doctor în Științe ale Pământului. 154.01 – GEOGRAFIE ECONOMICĂ ȘI SOCIALĂ. Conducător ştiinţific: BACAL Petru, doctor în geografie, conferențiar universitar.ACTUALITATEA TEMEI. Relevanța problemelor dezvoltării cercetărilor privind aspectele geografice și socio-economice ale gestionării resurselor de apă, ca bază teoretică a utilizării raționale și eficientă a acestor resurse, este determinată de nivelul de implicare a apei în activitățile economice. De aici rezultă și actualitatea cercetărilor asupra aspectelor economico-geografice ale utilizării și gestionării resurselor de apă abordate în această lucrare. Premisele de bază, care au determinat realizarea acestei lucrări au fost: 1) numărul mic de cercetări științifice complexe asupra utilizării și gestionării resurselor de apă în Republica Moldova; 2) intensificarea impactului economic asupra resurselor de apă; 3) necesitatea unei cercetări ample și actuale ale utilizării și gestionării resurselor de apă la nivel de regiuni și bazine hidrografice; 4) evaluarea mecanismului economic de gestionare a resurselor de apă în profil regional