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

A Longitudinal Analysis Regarding The Evolution Of Profit Tax Regulations In Romania - An Empirical View

Contents:

Author Info

  • Cuzdriorean - Vladu Dan Dacian

    ()
    (Babes-Bolyai University, Faculty of Economics and Business Administration)

  • Albu Catalin Nicolae

    ()
    (The Bucharest Academy of Economic Studies,)

  • Albu Nadia

    ()
    (The Bucharest Academy of Economic Studies,)

  • Fekete Szilveszter

    ()
    (Babes-Bolyai University, Faculty of Economics and Business Administration)

Registered author(s):

    Abstract

    The study conducted a longitudinal analysis regarding Romanian profit tax regulations. Beginning with the first profit tax regulation implemented in 1991 and until now, we analyzed based on a empirical approach all changes that have occurred over time in the Romanian accounting environment. The motivation of the study conducted was based on the strong relationship between accounting and taxation in the Romanian accounting environment over time, the profit tax being one of the main items of this relation. This particular study is divided into five sections. After a short introduction and presenting the motivation of the study (section 1), in section 2 we conducted the literature review based on international and national studies regarding the profit tax regulations through the relationship between accounting and taxation. Section 3 presents a brief review of the main Romanian regulations that concerned the profit tax and the most important changes that have occurred over time. In section 4 we conducted the empirical analysis. In this section is realized a series of analysis, aiming the following: (1) the total number of regulations that have amend the main regulations presented in the previous section; (2) the type of amendments implemented over regulations (abolishment, text amendment, adding new articles or alignments); (3) the total number of amendments approved by law without modifications, respectively the total number of amendments approved on the Official Journal through Government Ordinance or Emergency Ordinance and unapproved by law. The empirical analysis conducted documented that the main shortcoming associated with the profit tax regulation is due by the multiple changes which have been subject of the 5 main profit tax regulations. The last section (section 5) consists in presenting the conclusions of the study. As main conclusion, the profit tax regulation is stable only in terms of the small number of main regulations, the large number of amendments creating difficulties in the understanding and application by practitioners.

    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/2011/n1/055.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 (2011)
    Issue (Month): 1 (July)
    Pages: 594-601

    as in new window
    Handle: RePEc:ora:journl:v:1:y:2011:i:1:p:594-601

    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: profit tax regulations; longitudinal analysis; Romania;

    Find related papers by JEL classification:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Ester Oliveras & Xavier Puig, 2005. "The Changing Relationship between Tax and Financial Reporting in Spain," Accounting in Europe, Taylor & Francis Journals, Taylor & Francis Journals, vol. 2(1), pages 195-207, January.
    Full references (including those not matched with items on IDEAS)

    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:2011:i:1:p:594-601. 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.