THE PROCESS OF CAPITAL MIGRATION OF GROUPS OF COMPANIES ON A NATIONAL AND INTERNATIONAL LEVEL – ACCOUNTIND AND FISCAL ASPECTS
Developments in accounting systems at national and international level are largely influenced by the interconnection of economies and the globalization of financial markets. There is a complex relationship between globalization processes and development indicators. All factors of globalization - fin...
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| Language: | English |
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Academy of Economic Studies of Moldova (AESM), Center for Studies in European Integration
2023-06-01
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| Series: | Eastern European Journal of Regional Studies |
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| Online Access: | https://csei.ase.md/journal/files/issue_91/9_EEJRS_Issue91-CURAGAU.pdf |
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| author | Natalia CURAGĂU Rodica CUȘMĂUNSĂ |
| author_facet | Natalia CURAGĂU Rodica CUȘMĂUNSĂ |
| author_sort | Natalia CURAGĂU |
| collection | DOAJ |
| description | Developments in accounting systems at national and international level are largely influenced by the interconnection of economies and the globalization of financial markets. There is a complex relationship between globalization processes and development indicators. All factors of globalization - financial cooperation, trade, investment, scientific and technological progress and migration - have socio-economic and environmental implications and influence policy design and implementation at national, regional and global levels. Important among these impacts are the limitation of state autonomy in policy-making and, consequently, the need for national policy-making to be more responsive to international obligations, commitments and imperatives. Achieving development goals requires strengthening global partnership. The purpose of the proposed investigation is based on the analysis of the historical migration of financial, material and human resources of groups of companies, which has led to the creation and strengthening of new market relationships, markets where groups of enterprises dominate, which by diversifying their activities are now able to generate impressive financial results. The research was based on methods and techniques for aggregating migrated capital by specifying the links between economic agents within the group, describing the essence of international capital migration, the causes of international capital migration of enterprise groups, etc. The authors, studying the processes of migration of capitals of entities, personnel of groups of companies at national and international level, established the forms of migration of capitals internationally, focusing on consolidated accounts and tax aspects in terms of problematic moments and put forward proposals for solutions in the context of globalization and migration of capitals and activities of groups of companies, demonstrating the influence of migration of capitals of entities within groups on the development of the world economy. |
| format | Article |
| id | doaj-art-79b04f192c77434bbd2dbe885bdc98b7 |
| institution | DOAJ |
| issn | 1857-436X 2537-6179 |
| language | English |
| publishDate | 2023-06-01 |
| publisher | Academy of Economic Studies of Moldova (AESM), Center for Studies in European Integration |
| record_format | Article |
| series | Eastern European Journal of Regional Studies |
| spelling | doaj-art-79b04f192c77434bbd2dbe885bdc98b72025-08-20T03:14:57ZengAcademy of Economic Studies of Moldova (AESM), Center for Studies in European IntegrationEastern European Journal of Regional Studies1857-436X2537-61792023-06-01Volume 9Issue 110011810.53486/2537-6179.9-1.09THE PROCESS OF CAPITAL MIGRATION OF GROUPS OF COMPANIES ON A NATIONAL AND INTERNATIONAL LEVEL – ACCOUNTIND AND FISCAL ASPECTSNatalia CURAGĂU0https://orcid.org/0000-0002-1953-0330Rodica CUȘMĂUNSĂ1https://orcid.org/0000-0003-0444-9799Academy of Economic Studies of MoldovaAcademy of Economic Studies of MoldovaDevelopments in accounting systems at national and international level are largely influenced by the interconnection of economies and the globalization of financial markets. There is a complex relationship between globalization processes and development indicators. All factors of globalization - financial cooperation, trade, investment, scientific and technological progress and migration - have socio-economic and environmental implications and influence policy design and implementation at national, regional and global levels. Important among these impacts are the limitation of state autonomy in policy-making and, consequently, the need for national policy-making to be more responsive to international obligations, commitments and imperatives. Achieving development goals requires strengthening global partnership. The purpose of the proposed investigation is based on the analysis of the historical migration of financial, material and human resources of groups of companies, which has led to the creation and strengthening of new market relationships, markets where groups of enterprises dominate, which by diversifying their activities are now able to generate impressive financial results. The research was based on methods and techniques for aggregating migrated capital by specifying the links between economic agents within the group, describing the essence of international capital migration, the causes of international capital migration of enterprise groups, etc. The authors, studying the processes of migration of capitals of entities, personnel of groups of companies at national and international level, established the forms of migration of capitals internationally, focusing on consolidated accounts and tax aspects in terms of problematic moments and put forward proposals for solutions in the context of globalization and migration of capitals and activities of groups of companies, demonstrating the influence of migration of capitals of entities within groups on the development of the world economy.https://csei.ase.md/journal/files/issue_91/9_EEJRS_Issue91-CURAGAU.pdfmigration of capitalinvestmentsconsolidation techniquesgroup of companiesequity capitalgoodwillminority interestincomefinancial results |
| spellingShingle | Natalia CURAGĂU Rodica CUȘMĂUNSĂ THE PROCESS OF CAPITAL MIGRATION OF GROUPS OF COMPANIES ON A NATIONAL AND INTERNATIONAL LEVEL – ACCOUNTIND AND FISCAL ASPECTS Eastern European Journal of Regional Studies migration of capital investments consolidation techniques group of companies equity capital goodwill minority interest income financial results |
| title | THE PROCESS OF CAPITAL MIGRATION OF GROUPS OF COMPANIES ON A NATIONAL AND INTERNATIONAL LEVEL – ACCOUNTIND AND FISCAL ASPECTS |
| title_full | THE PROCESS OF CAPITAL MIGRATION OF GROUPS OF COMPANIES ON A NATIONAL AND INTERNATIONAL LEVEL – ACCOUNTIND AND FISCAL ASPECTS |
| title_fullStr | THE PROCESS OF CAPITAL MIGRATION OF GROUPS OF COMPANIES ON A NATIONAL AND INTERNATIONAL LEVEL – ACCOUNTIND AND FISCAL ASPECTS |
| title_full_unstemmed | THE PROCESS OF CAPITAL MIGRATION OF GROUPS OF COMPANIES ON A NATIONAL AND INTERNATIONAL LEVEL – ACCOUNTIND AND FISCAL ASPECTS |
| title_short | THE PROCESS OF CAPITAL MIGRATION OF GROUPS OF COMPANIES ON A NATIONAL AND INTERNATIONAL LEVEL – ACCOUNTIND AND FISCAL ASPECTS |
| title_sort | process of capital migration of groups of companies on a national and international level accountind and fiscal aspects |
| topic | migration of capital investments consolidation techniques group of companies equity capital goodwill minority interest income financial results |
| url | https://csei.ase.md/journal/files/issue_91/9_EEJRS_Issue91-CURAGAU.pdf |
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