КОНФЕРЕНЦІЇ ВНТУ електронні наукові видання, 
Сучасні тенденції розвитку фінансових та інноваційно-інвестиційних процесів в Україні (2025)

Розмір шрифта: 
CONCERNS IN BUILDING AND USING INCENTIVE CAPITAL BY MOLDOVAN UNDERTAKINGS
Alexandru Nederița, Ludmila Grabarovschi L

Остання редакція: 2025-03-11

Анотація


: The Article tackles the key legal, accounting and economic aspects of building and using incentive capital. In compliance with the Moldovan legislation in force, such capital is built by limited liability companies at the expense of their net profit. Incentive capital is intended for financial reward of workers, fostering their interest in increased work efficiency, active engagement in creative initiatives to the benefit of the limited liability company.


Ключові слова


incentive capital, net profit, workers, dividends, other reserves, limited liability companies.

Посилання


 

  1. Law on Limited Liability Companies No. 135/2007 and subsequent amendments and addenda [online]. Available at: https://www.legis.md/cautare/getResults?doc_id=146833&lang=ro– Accessed on: 20.02.2025 [in Romanian].
  2. Tax Code No.1163/1997[online]. Available at: https://www.legis.md/cautare/getResults?doc_id=139617&lang=ro# – Accessed on: 20.02.2025 [in Romanian].
  3. Payroll Law No. 847/2002 [online]. Available at: https://www.legis.md/cautare/getResults?doc_id=144713&lang=ro# – Accessed on: 20.02.2025 [in Romanian].
  4. Nederița, A. Accounting and taxation of incentive capital. In: Accounting and Audit/ Contabilitate si audit, 2024, No. 5 [in Romanian].
  5. Slobodeanu S. Incentive capital: new rules, old issues. In: Accounting and Audit/ Contabilitate si audit, 2024, No. 9 [in Russ.].
  6. The Consolidated Base of Tax Practice (29.1.6.2.28, 29.1.6.3.21 and 29.1.7.5.18) Available at: https://sfs.md/en/generalization-database-orders/1173,

https://sfs.md/ro/intrebare-baza-de-date-generalizare/81– Accessed on: 22.02.2025 [in Romanian].


Повний текст: PDF