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The Taxation and Accountancy of Luncheon Voucher

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Author Info
Ciumag, Marin

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Abstract

Accounting represent a privilege source of information for the fiscal bodies, the majority of fiscal obligations are being established on the basis of accounting data. There is interdependency between accounting and taxation, which is defining in the fiscal management of the enterprise. The accountancy is an element intended for obtaining pure and objective information, and therefore the intervention of taxation in accounting procedures is unacceptable. But accounting isn't perfect and therefore the fiscal body proposes itself t, as a user of the same information, to interpret them according to own interests

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File URL: http://mpra.ub.uni-muenchen.de/14864/
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Publisher Info
Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 14864.

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Date of creation: 20 Apr 2008
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Handle: RePEc:pra:mprapa:14864

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Related research
Keywords: lucheon voucher; taxation; accountancy; fiscal obligations; fiscal management;

Find related papers by JEL classification:
E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
O23 - Economic Development, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization

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