ACCOUNTING AND TAX TREATMENT OF DIVIDENDS IN COMMERCIAL COMPANIES IN THE REPUBLIC OF MOLDOVA

The article addresses the main problem of accounting and taxation of intermediate and annual dividends in commercial companies in the Republic of Moldova. In particular, the aspects aimed at determining the basis for calculating dividends, perfecting documents, reflecting in the accounting accou...

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Bibliographic Details

Published in:	Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Main Authors:	NEDERIȚA ALEXANDRU, LAZARI LILIANA
Format:	Article
Language:	English
Published:	Academica Brâncuşi 2024-08-01
Subjects:	dividend shareholder associate income tax net profit incentive payments.
Online Access:	https://www.utgjiu.ro/revista/ec/pdf/2024-04/02_Nederita.pdf