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Substance Over Form In A Romanian Book-Tax Approach

Author

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  • Costel Istrate

    () (Faculty of Economics and Business Administration, "Al. I. Cuza" University, Iasi, Romania)

Abstract

The relationship between accounting and taxation in has experienced a rapid and dramatic evo- lution since 1990. In 20 years, Romania passed through evolutions that required several decades in developed countries. In a very partial analysis of this development we choose to identify tax effects of accounting rule of substance over form. The starting point of our research is the Romanian accounting standards, which list some implications of the substance over form rule. We note that, as expected, the tax rule does not overlap exactly on the accounting rule. In this context, we insist on some cases: lease-back agreements, the recognition of sales of goods. In these developments, we should note that, sometimes, there are different fiscal and accounting solutions, sometimes solutions are identical.

Suggested Citation

  • Costel Istrate, 2011. "Substance Over Form In A Romanian Book-Tax Approach," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2011, pages 29-39, july.
  • Handle: RePEc:aic:journl:y:2011:v:se:p:29-39
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    File URL: http://anale.feaa.uaic.ro/anale/resurse/2011SEctb3istrate.pdf
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    File URL: http://anale.feaa.uaic.ro/anale/ro/Arhiva%202011SE-Istrate/430
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    References listed on IDEAS

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    1. John Christian Langli & Shahrokh Saudagaran, 2004. "Taxable income differences between foreign and domestic controlled corporations in Norway," European Accounting Review, Taylor & Francis Journals, vol. 13(4), pages 713-741.
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    1. repec:clj:noecrw:v:1:y:2017:i:1:p:174-178 is not listed on IDEAS

    More about this item

    Keywords

    substance over form principle; book-tax connection; lease-back; revenues;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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