The Relationship Between Accounting And Taxation - The Romanian Accounting Environment
AbstractThe 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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Bibliographic InfoArticle 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)
Contact details of provider:
Postal: Universitatii str. 1, Office F209, 410087 Oradea, Bihor
Fax: 004 0259 408409
Web page: http://anale.steconomiceuoradea.ro/
More information through EDIRC
accounting; taxation; tax-accounting link; accounting environment; Romania;
Find related papers by JEL classification:
- H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
- M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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.:
- Ester Oliveras & Xavier Puig, 2005.
"The Changing Relationship between Tax and Financial Reporting in Spain,"
Accounting in Europe,
Taylor & Francis Journals, vol. 2(1), pages 195-207, January.
- 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.
- 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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