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Lines of action for efficiency of tax and accounting information’s using in management of Romanian tourism

Author

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  • Traian-Ovidiu Calotă
  • Tănase Alin-Eliodor

Abstract

Article includes: (1) a concise presentation of some aspects, contained in specialty literature, regarding the main theoretical approaches related to the elements that contribute to performing tourism, (2) a summary analysis of prospects regarding the using of accounting information as determinant item of performance in tourism, (3) a brief approach regarding the impact of accounting & taxation relationship concerning the configuration of accounting information and managerial decision’s efficiency in tourism, (4) the study of competence level of the main actors, who manage transactions in Romanian tourism entities, regarding the application of financial – accounting policies and practices. The methods used in the research: literature review, theoretical review, comparative analysis, and questionnaire. The opinions, ideas and elements presented are related with the personal experience of the two researchers, teaching in the field of economic and financial director of tax adviser company, respectively financial manager of a multinational company.

Suggested Citation

  • Traian-Ovidiu Calotă & Tănase Alin-Eliodor, 2015. "Lines of action for efficiency of tax and accounting information’s using in management of Romanian tourism," National Strategies Observer (NOS), Institute for World Economy, Romanian Academy, vol. 2.
    • Handle: RePEc:iem:nosiem:v:2:y:2015:id:2822000009512023
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    More about this item

    Keywords

    tourism; tax and accounting information; management; performance; accounting practices; accounting policies; modeling; competitiveness in tourism.;
    All these keywords.

    JEL classification:

    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • L20 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - General
    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q28 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation - - - Government Policy

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