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Aspects of Influence on the Accounting-Taxation Relation at the Legislative Level in Romania

Author

Listed:
  • Mihaela-Nicoleta Bãcanu

    (Bucharest University of Economic Studies, Faculty of Accounting)

Abstract

The relation between accounting and taxation is a subject that has been influenced over time by the various changes in the legislation. In the last years there were various changes regarding both the accounting and taxation legislation. The accounting and taxation legislation represent the most important aspects in determining the level of interdependence between the two domains. Also, the level of interdependence at the legislative level can influence the application of the legislation. The paper aim is to analyze the accounting legislation and taxation legislation applied in Romania at the moment to establish the aspects of influence in the accounting-taxation relation.

Suggested Citation

  • Mihaela-Nicoleta Bãcanu, 2016. "Aspects of Influence on the Accounting-Taxation Relation at the Legislative Level in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 453-457, July.
    • Handle: RePEc:ovi:oviste:v:xvi:y:2016:i:1:p:453-457
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2015/03/ANALE-vol-16_issue_1_site.pdf
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    More about this item

    Keywords

    accounting; taxation; relation; legislation; influence;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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