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The impact of Romania’s accession to the European Union on the accounting and tax information

Author

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  • Lucia PALIU-POPA

    (“CONSTANTIN BRANCUSI” UNIVERSITY OF TARGU JIU)

Abstract

In the context of expansion and multiplication of international economic relations, in general, and of intra-Community commercial transactions, in particular, where the goods and capital markets are developing at a rapid pace, ignoring national boundaries, accounting systems are necessary in order to provide through annual financial statements, as synthesis statements, with comparable information between the different states of the world, regardless of the region of origin. Taking into account this need and based on the definition and valences of the Romanian accounting management in the EU accession conditions, it seemed fit to me to analyze the impact that intra-Community commercial transactions had on the tax and accounting information; such analysis will give me the opportunity of making tax and accounting proposals designed to harmonize the intra-Community tax system in terms of value added tax.

Suggested Citation

  • Lucia PALIU-POPA, 2012. "The impact of Romania’s accession to the European Union on the accounting and tax information," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 68-75, May.
    • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:68-75
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    File URL: http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_009.pdf
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    References listed on IDEAS

    as
    1. Lucia PALIU-POPA, 2010. "Tax Treatment Of Non-Transfers," The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 10(1(11)), pages 117-124, June.
    2. Paliu -Popa Lucia, 2009. "Tax treatment specific to intra community commercial business transactions – acquisition and intra-community supply of goods –," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 81-94, November.
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    Citations

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    Cited by:

    1. Ecobici Nicolae, 2013. "Who Benefits From The Vat Cash Accounting System In Romania As Of January 1, 2013?," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 88-91, February.
    2. Dina Ionela-Claudia, 2013. "Particularities Of Organizing Management Accounting In The Case Of Coal Extraction Units," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 116-123, February.
    3. Chirtoc Irina- Elena & Medar Lucian-Ion, 2013. "Open Marketing - A Specific Form Of Monetary Policy In Order To Monetary Volume Adjustment," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 109-115, February.
    4. Avram Alexandru, 2013. "Manifestations Of The Tax Fraud In Intracommunity Acquisitions And Deliveries," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 128-135, February.
    5. Avram Marioara, 2013. "The Role Of The Annual Financial Statements In The Management Of The Company," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 13-18, February.

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    More about this item

    Keywords

    accounting information; tax system; value added tax; European Union; intra-Community commercial transactions;
    All these keywords.

    JEL classification:

    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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