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Sergiu Dumitrașco şi Alexandru Munteanu: "Principiul evitării dublei impuneri – concept şi practici"
Impozitele şi taxele reprezintă principala sursă de venituri a unui stat, utilizate pentru finanţarea activităţilor social-economice şi pentru a menţine statalitatea. Reprezentînd un element indispensabil de constituire a unui stat, impozitele au început să fie colectate şi percepute odată cu apariţia primelor formaţiuni statale. De atunci, metodele de impunere şi colectare a impozitelor, precum şi rolul şi impactul acestora în viaţa social-economică, au evaluat diferit de la un teritoriu la altul. Totuşi, o trăsătura comună aplicabilă oricărui sistem fiscal es...
Monitorul fiscal FISC.md Nr.4 2011
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
17 November /2011 14:40
Domeniu:
Impozitul pe venit | Administrare fiscală | Taxele locale
Tags:
rezidenta fiscala
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