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Challenges Of Environmental Accounting And Taxation In Romania

Author

Listed:
  • Blidisel Rodica Gabriela

    (West University of Timisoara, Faculty of Economics and Business Administration)

  • Popa Adina Simona

    (University "Eftimie Murgu"of Resita, Engineering Faculty)

  • Farcane Nicoleta

    (West University of Timisoara, Faculty of Economics and Business Administration)

Abstract

Environmental problems that have arisen all over the world are concerning many controversial aspects that were created due to the advance of industrialization in tandem with scientific and technological development. For solving these problems, in the past 40 years many international and national organizations have adopted a substantial and diverse range of environmental measures aimed to improving the quality of the environment. Our research aims to highlight how Romanian authorities face the problems regarding environment. To accomplish our objective we trace two main directions of the study, firstly we conduct an analytical investigation of green accounting regulations and secondly we describe the environmental fiscal policy at national level and their impact on Romanian companies.

Suggested Citation

  • Blidisel Rodica Gabriela & Popa Adina Simona & Farcane Nicoleta, 2011. "Challenges Of Environmental Accounting And Taxation In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 539-544, July.
    • Handle: RePEc:ora:journl:v:1:y:2011:i:1:p:539-544
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    File URL: http://anale.steconomiceuoradea.ro/volume/2011/n1/051.pdf
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    References listed on IDEAS

    as
    1. Aronsson, Thomas, 1998. "Welfare measurement, green accounting and distortionary taxes," Journal of Public Economics, Elsevier, vol. 70(2), pages 273-295, November.
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    Cited by:

    1. Mirela Camelia Baba, 2012. "Advantages Of Implementing Environmental Accounting Within An Economic Entity," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 19-24, November.

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    More about this item

    Keywords

    environment; green accounting; fiscal policy; regulations;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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