ACCOUNTING AND TAXATION ASPECTS REGARDING THE DEPRECIATION OF FIXED ASSETS IN THE AGRI-FOOD ENTERPRISES OF THE REPUBLIC OF MOLDOVA

If accounting issues concerning the calculation of fixed assets depreciation are considered by most economists as rational and appropriate to the requirements of market changes, then, when it comes to the interpretation of this problem for tax purposes the situation becomes much more contradictory and unusual. In addition, the differences between accounting and taxation rules concerning the determination of amortization amounts are so significant, that it seems, voluntarily or involuntarily, that there is a lack of a unique approach at the state level to solve this issue, and the unwillingness of competent bodies to harmoniously combine the interests of society as a whole and partially those of economic agents.