Perspectives Regarding The Taxation System In Romania
AbstractRegarding the perspectives for the accounting-taxation ratio in Romania, it was mentioned that they are according to the international tendencies regarding the disconnection. Taking into account some of the recent evolutions (adopting the IV Directive of the European Economic Communities) we can say that the seeds that lead (at least theoretically in the beginning) to the possibility of gradually opening the road towards an efficient accounting system, where accountancy and taxation work independently from one another, exist. This tendency becomes more certain if we take into consideration Romanian's opportunity to join the European Union. This event implies also joining the official position of the Union, regarding the aknowledgement and utilization of the international accounting norms, and at the same time the desconnection between accountancy and taxation
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Bibliographic InfoArticle provided by Babes-Bolyai University, Faculty of Business in its journal JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA.
Volume (Year): (2009)
Issue (Month): ()
disconnection; taxation; inflationary phenomenon; creative accounting;
Find related papers by JEL classification:
- H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
- M49 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Other
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- Berinde Sorin Romulus & Rachisan Paula Ramona & Grosanu Adrian, 2010. "The Romanian Accounting System And The Accounting-Taxation Ratio," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 820-825, December.
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