The impact of Romania’s accession to the European Union on the accounting and tax information
AbstractIn 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.
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Bibliographic InfoArticle provided by Faculty of Economics, Tibiscus University in Timisoara in its journal Anale. Seria Stiinte Economice. Timisoara.
Volume (Year): XVIII (2012)
Issue (Month): (May)
accounting information; tax system; value added tax; European Union; intra-Community commercial transactions;
Find related papers by 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 - - Accounting - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- M49 - Business Administration and Business Economics; Marketing; Accounting - - 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
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.:
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- 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.
- 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.
- 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.
- 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.
- 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.
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