Deosebiri și similarități între asocierile de tip joint venture și activitatățile venture: aspecte contabile și fiscale

Abstract

Any modern economy is based on creativity and innovation, being the foundation for societal challenges and development in various fields. In the context of the energy crisis and limited resources, innovation and venturing into innovative projects become essential for a sustainable economy. Stimulating innovations is a priority of the state, requiring support to finance innovative projects. This support can come from the European Union, through legislative solutions and mechanisms for implementing creative ideas. The article proposes an analysis of the differences and similarities between joint ventures and venture activities, focusing on accounting and tax aspects. By examining the relevant regulations, the specific arrangements for accounting and tax reporting for each type of activity are highlighted. The results of the analysis contribute to understanding the financial and tax implications, providing useful information for financial managers, accountants and tax consultants in risk management. The author formulates a hypothesis: joint ventures and venture activities share common accounting aspects at the financing phase, requiring an adequate legal framework and development strategies adapted to international objectives. For financing innovative projects, the Republic of Moldova should follow smart financing models, such as venture capital, promoting responsible collaboration between the state and the business environment to ensure return on investment and sustainable innovation.