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Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990


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  • Costel ISTRATE

    (Universitatea “Alexandru Ioan Cuza” Iasi, România)


Trying to credibly describe the Romanian relationship between accounting and taxation, we applied the method proposed in 1998 by Lamb et al. and developed by Nobes et Schwenke (2006). Six cases are available: from disconnection (case I) to identity (case II), through the various cases of influence on accounting aver taxation or vice-versa. Despite the short period considered (20 years), our results confirm a de jure disconnection between Romanian financial accounting and tax accounting, as suggested by Petre and Lazar (2006). But, one should not to much rely on appearances: in many cases, the accounting practice in Romania (especially SMEs) in marked by a close relationship with taxation.

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Bibliographic Info

Article provided by Alexandru Ioan Cuza University, Faculty of Economics and Business Administration in its journal Review of Economic and Business Studies.

Volume (Year): (2011)
Issue (Month): 8 (December)
Pages: 43-61

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Handle: RePEc:aic:revebs:y:2011:i:8:istratec

Contact details of provider:
Postal: Universitatea Al. I. Cuza; B-dul Carol I nr. 22; Iasi
Phone: 004 0232 201070
Fax: 004 0232 217000
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Related research

Keywords: Romania; Accounting; Taxation; (Dis)connection;

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  1. Christopher Nobes & Ester Oliveras & Xavier Puig, 2004. "The changing relationship between tax and financial reporting in Spain," Economics Working Papers 782, Department of Economics and Business, Universitat Pompeu Fabra.
  2. Henrique Formigoni & Maria Thereza Pompa Antunes & Edilson Paulo, 2009. "Difference between Accounting Profit and Taxable Profit: An Analysis of Management of Accounting Results and Tax Management at Brazilian Public Companies," Brazilian Business Review, Fucape Business School, vol. 6(1), pages 42-58, January.
  3. E. Barbu & N. Farcane & A. Popa, 2010. "Looking for an Accounting Identity : The Case of Romania during the 20th Century," Post-Print halshs-00534741, HAL.
  4. N. King & A. Beattie & A. -M. Cristescu & P. Weetman, 2001. "Developing accounting and audit in a transition economy: the Romanian experience," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 149-171.
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