APPROACHES REGARDING DELIVERY OPERATIONS ACCOUNTING BY THE MANUFACTURER OF EXCISABLE MERCHANDISE
This article describes the calculation of delivery operations accounting of goods subject to the excise duty. The author examines tax cases of the internal movement of excisable goods, while presenting the timing of the development of tax liability. The material analyses the Tax Code regul...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Academy of the Economic Studies of Moldova
2016-03-01
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| Series: | Economica |
| Subjects: | |
| Online Access: | http://irek.ase.md/xmlui/bitstream/handle/123456789/147/ec_2016_1_Graur_A-Grumeza_D.pdf?sequence=1&isAllowed=y |