Work

Reform of the regulation of cash operations in the Republic of Moldova: normative evolution and practical challenges

Year: 2026

Type: conference-paper

Abstract: The article examines the regulatory framework governing cash settlements in the Republic of Moldova under the provisions of Law No. 34/2024 on Cash Settlements. The study analyzes legislative amendments introduced during 2025-2026, focusing on transaction caps, statutory exceptions, and sanctions. The research highlights the legal, accounting, and fiscal implications of the new provisions for economic entities and individuals. The findings indicate that limiting cash use enhances financial transparency, strengthens fiscal discipline, and improves the traceability of financial flows, while requiring adaptation of internal accounting procedures and control mechanisms.

Source: International Scientific Conference on Accounting (ISCA)

DOI: 10.53486/isca2026.13

Authors: Georgeta Melnic, Angela Popovici

Institution: Academy of Economic Studies of Moldova

Language: English

Topic: Economic and Fiscal Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: bronze

OpenAlex ID: W7213745815