An Attempt At Measuring The Fiscal Influence Over Accounting Of Romanian Listed Companies
AbstractThis paper we seek to measure the fiscal influence over accounting on a de facto level,empirical analysis is being performed on companies listed on the Bucharest Stock Exchange (BSE)and RASDAQ market, on a sample of 210 companies. Our observation was conducted in the year2008, the variables taken in the analysis being sales as proxy for Ã¢â¬Ëaccounting’ and income tax asmeasure for tax effects. The model we use is defined in a dynamic fashion (marginal values) sincewe believe these variables reflect the best the true variations of accounting and tax numbers.The statistical results obtained show that there is a statistically significant influence of taxationover accounting of 4%; we are not able, however, to say if this amount is large or small , insince we have no benchmark value yet. This is also the first empirical tax research paper inaccounting on Romanian data.
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Bibliographic InfoArticle provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.
Volume (Year): 1 (2010)
Issue (Month): 12 ()
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accounting; taxation; income tax; listed companies; Romania;
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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- Paliu-Popa, Lucia & Ecobici, Nicolae, 2007. "Accounting Implications of Taxation," MPRA Paper 12186, University Library of Munich, Germany.
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