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 accounts the distribution and payment of dividends, and presenting related information in the financial statements are being investigated. Furthermore, issues of accounting for dividends paid in excess, the calculation of incentive payments assimilated to dividends, the settlement of debts related to dividends with an expired statute of limitations, and the fiscal aspects of dividend operations are examined. Scientific research methods are used in the study, such as the analysis of legal, accounting, and fiscal aspects related to intermediate and annual dividends in commercial companies from the Republic of Moldova and the accounting treatment of operations with dividends depending on the period of calculation and payment, synthesis of related information, comparison to identify the correct way of accounting and financial reporting, inductive method to identify solutions. The results of the research present suggestions regarding improving the accounting and taxation of dividends that will ensure a higher level of truthfulness, transparency, and comparability of information related to dividends, as well as the correctness of the calculation of tax obligations.