Advanced Search
MyIDEAS: Login to save this article or follow this journal

The Impact Of Disconnection Of Accountancy From Taxation On The Share Result

Contents:

Author Info

  • GROSANU ADRIAN

    ()
    (UNIVERSITATEA BABES-BOLYAI din CLUJ-NAPOCA, FACULTATEA DE STIINTE ECONOMICE SI GESTIUNEA AFACERILOR)

  • RACHISAN PAULA RAMONA

    ()
    (UNIVERSITATEA BABES-BOLYAI din CLUJ-NAPOCA, FACULTATEA DE BUSINESS)

  • BERINDE SORIN ROMULUS

    ()
    (UNIVERSITATEA BABES-BOLYAI din CLUJ-NAPOCA, FACULTATEA DE BUSINESS)

Abstract

The opinions regarding the optimum of accounting-taxation ratio are divided between the supporters of the disconnection between accountancy and taxation, on the one hand, and those of the connection between accountancy and taxation, on the other hand. A great number of scientists' points of view converge to the idea that the emergence of the accounting science was determined by fiscal reasons. During those days the single reason of accountancy was indeed that of determining the taxable base and starting from these premises the hypothesis that relates accountancy to taxation does not seem so old-fashioned. But along with the general development of economy we observe the coming forth of new and important participants to the economical activity, these being directly interested in the growth of the activity of the enterprise in question and providing them with information could no longer be overlooked.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://anale.steconomiceuoradea.ro/volume/2010/n2/137.pdf
Download Restriction: no

Bibliographic Info

Article provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.

Volume (Year): 1 (2010)
Issue (Month): 2 (December)
Pages: 862-867

as in new window
Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:862-867

Contact details of provider:
Postal: Universitatii str. 1, Office F209, 410087 Oradea, Bihor
Phone: +40259408799
Fax: 004 0259 408409
Email:
Web page: http://anale.steconomiceuoradea.ro/
More information through EDIRC

Related research

Keywords: Disconection; Deferred taxation; Inflationary phenomenon; Accounting gross profit.;

Find related papers by JEL classification:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:ora:journl:v:1:y:2010:i:2:p:862-867. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Catalin ZMOLE).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.