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Taxation And Accountancy, Between National And Regional

Author

Listed:
  • Mihaela Ioneci

    („Constantin Brâncoveanu” University of Pitesti)

  • Niculina Marcu

    („Constantin Brâncoveanu” University of Pitesti)

Abstract

The taxation system, a product of the human factor thinking, decision, and action has been initially created in order to comply with certain financial objectives, to which economic-social objectives have also been subsequently added. Taking into account the contemporary tendencies, the accounting system is at the confluence between demand and supply information supply in the context of the economies mondialization and of the financial markets globalization. The optimization of the information field and demand ratio aims at using as efficiently as possible financial statements by internal and external users.

Suggested Citation

  • Mihaela Ioneci & Niculina Marcu, 2007. "Taxation And Accountancy, Between National And Regional," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 6(6(511)(su), pages 155-164, June.
    • Handle: RePEc:agr:journl:v:6(511)(supplement)(vol2):y:2007:i:6(511)(supplement)(vol2):p:155-164
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    Citations

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    Cited by:

    1. Corina-Maria, DUCU, 2014. "Processes Used In Risk Management," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 383-389.
    2. Silvia-Elena ISACHI, 2018. "Implementation Of The Common Consolidated Corporate Tax Base– Its Impact On The Eu Member States," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(4), pages 93-103.
    3. Danut, CHILAREZ & George-Sebastian, ENE, 2014. "Harmonisation And Fiscal Competition In The European Union," Management Strategies Journal, Constantin Brancoveanu University, vol. 23(1), pages 83-93.

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