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Romania from Connection to Disconnection between Taxation and Accounting - a Comparative Analysis of the Two Areas

Author

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  • Bãcanu Mihaela-Nicoleta

    (Bucharest University of Economic Studies, Faculty of Accounting and Management Information Systems)

Abstract

The relation between the taxation and accounting is an attractive subject, with various areas of researching. At the international level this relation has various classifications, but the most representative can be the dependence of the two areas or the independence. Romania is a country which has an interesting history, which influences this relation. The effects of the Romanian past events, can be observed in our days, in both of the areas. The paper aims to present what is the evolution of the relation of the two areas at the level of the legislation, and the professionals, starting with the presentation of the objectives of the taxation and accounting.

Suggested Citation

  • Bãcanu Mihaela-Nicoleta, 2015. "Romania from Connection to Disconnection between Taxation and Accounting - a Comparative Analysis of the Two Areas," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 655-659, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:655-659
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/2015/ANALE%20vol%2015_issue_1_pt%20site.pdf
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    More about this item

    Keywords

    connection; disconnection; accounting; taxation;
    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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