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The Relationship Between Accounting And Taxation - The Romanian Accounting Environment

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  • Cuzdriorean Dan Dacian

    ()
    (Universitatea Babes-Bolyai, Facultatea de Stiinte Economice si Gestiunea Afacerilor)

  • Albu Catalin Nicolae

    ()
    (Academia de Studii Economice, Facultatea de contabilitate si informatica de gestiune)

  • Albu Nadia

    (Academia de Studii Economice, Facultatea de contabilitate si informatica de gestiune)

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    Abstract

    The paper analyses the relationship between accounting and taxation in the Romanian accounting environment. In this respect the paper illustrates the results of the main research conducted in the national and international literature in terms of the relationship between accounting and taxation in Romania and also the main research directions in terms of tax-accounting link. The paper concludes that the level of influence was decreased over time (de jure and de facto) as a result of changes made in the Romanian accounting and tax environment.

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    File URL: http://anale.steconomiceuoradea.ro/volume/2012/n1/129.pdf
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    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 (2012)
    Issue (Month): 1 (July)
    Pages: 894-900

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    Handle: RePEc:ora:journl:v:1:y:2012:i:1:p:894-900

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    Postal: Universitatii str. 1, Office F209, 410087 Oradea, Bihor
    Phone: +40259408799
    Fax: 004 0259 408409
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    Web page: http://anale.steconomiceuoradea.ro/
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    Related research

    Keywords: accounting; taxation; tax-accounting link; accounting environment; Romania;

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    References

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    1. Christopher Nobes & Ester Oliveras & Xavier Puig, 2004. "The changing relationship between tax and financial reporting in Spain," Economics Working Papers 782, Department of Economics and Business, Universitat Pompeu Fabra.
    2. Manishi Prasad & Peter Wahlqvist & Rich Shikiar & Ya-Chen Tina Shih, 2004. "A," PharmacoEconomics, Springer Healthcare | Adis, vol. 22(4), pages 225-244.
    3. Adela Deaconu & Irimie Popa & Anuta Buiga & Melinda Fulop, 2009. "Conceptual and Technical Study Regarding Future Accounting Regulation for SMEs in Europe," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 1(01(530)), pages 18-32, Januaary.
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