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Accounting and Tax Treatment of Management and Consulting Expenses

Author

Listed:
  • Delia DAVID

    ("Vasile Goldiș" Western University of Arad)

Abstract

This paper aims to analyse the accounting and tax treatment of consulting and management expenses, taking into account both national legal regulations and the aspects highlighted in the case law of the Court of Justice of the European Union. This topic continues to be a topic of discussion among accounting professionals, especially after the amendments made to the Fiscal Code in 2016, when the general principle of deducting consulting and management expenses was redefined.

Suggested Citation

  • Delia DAVID, 2025. "Accounting and Tax Treatment of Management and Consulting Expenses," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(5), pages 27-36, May.
    • Handle: RePEc:ahd:journl:v:6:y:2025:i:5:p:27-36
    DOI: 10.37945/cbr.2025.05.04
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    More about this item

    Keywords

    deductible expenses; national regulations; case law; accounts in accounting;
    All these keywords.

    JEL classification:

    • L84 - Industrial Organization - - Industry Studies: Services - - - Personal, Professional, and Business Services
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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