Income tax - European and Domestic Theoretical Approach
AbstractTaxation of profits made by companies in general was constantly a topic discussed and interpreted, the relationship between accounting and taxation representing an area of conflict because tax principles and methods are not under the control of the company. Measurement and accounting of the accounting and tax results were conducted with different goals in mind: accounting profit reflects the application of accounting principles for fair measuring of the activity, while tax profit represents the interests of the tax authority. A possible solution to the convergence between accounting and fiscality is taxation deferred as a result of the existence of differences between accounting and tax rules.
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Bibliographic InfoArticle provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.
Volume (Year): XIII (2013)
Issue (Month): 1 (May)
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Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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income tax; fiscality; depreciation; international accounting standards;
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- M48 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Government Policy and Regulation
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