Contribuţiile de asigurări sociale de stat obligatorii – aspecte teoretico-fiscale [Articol]
| dc.contributor.author | Sofronovici, Gabriela | ro |
| dc.date.accessioned | 2026-09-29T12:34:51Z | |
| dc.date.issued | 2026 | |
| dc.description.abstract | Since ancient times, there has been a need for social security and social protection in the face of inevitable risks and vulnerabilities. For this reason, social insurance contributions play an important role in collecting the financial resources for this fund, as well as for the entire financial system of the state. Characterized by specific fiscal features regulated by law, social contributions represent mandatory payments made by employers or employees, calculated and paid according to established amounts and deadlines. | en |
| dc.identifier.citation | SOFRONOVICI, Gabriela. Contribuţiile de asigurări sociale de stat obligatorii – aspecte teoretico-fiscale. In: UNIVERSITATEA DE STAT DIN MOLDOVA (USM). Analele ştiinţifice ale Universităţii de Stat din Moldova. Seria „Lucrări studenţeşti”. Ştiinţe juridice, ediția 2025. Chişinău: Editura USM, 2026. pp. 108–110. ISBN 978-9975-62-827-3 (PDF). | ro |
| dc.identifier.isbn | 978-9975-62-827-3 (PDF) | |
| dc.identifier.uri | https://msuir.usm.md/handle/123456789/21611 | |
| dc.language.iso | ro | |
| dc.publisher | Universitatea de Stat din Moldova | ro |
| dc.title | Contribuţiile de asigurări sociale de stat obligatorii – aspecte teoretico-fiscale [Articol] | ro |
| dc.type | Article |