NEW PARADIGMS REGARDING ACCOUNTING AND TAXATION OF E-COMMERCE IN THE REPUBLIC OF MOLDOVA

Andrei Jizdan (), Svetlana Mihaila () and Anatol Graur ()
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Andrei Jizdan: Academy of Economic Studies of Moldova, Moldova
Svetlana Mihaila: Stefan cel Mare University, Suceava, Romania
Anatol Graur: Stefan cel Mare University, Suceava, Romania

European Journal of Accounting, Finance & Business, 2023, vol. 11, issue 2, 3-10

Abstract: In order to be competitive on the foreign market, domestic trade entities use international payment services as a settlement method. The article is aimed at both theoreticians and practicing accountants, because in addition to developing the existing theoretical basis, the objective is to find effective practical solutions to the difficulties of accounting and tax issues related to the use of international payment services. The importance of the topic under investigation requires a study of the practical application and accounting of transactions related to the use of international payment services. The research methodology involves both general and specific approaches such as analytical method, bibliometric analysis, synthesis method, comparison method, systemic method and other relevant research methods. Thus, in the following, an attempt will be made to identify the problematic accounting and tax issues related to the implementation of international payment services by domestic trade entities.

Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:11:y:2023:i:2:p:3-10

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