Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990
Trying to credibly describe the Romanian relationship between accounting and taxation, we applied the method proposed in 1998 by Lamb et al. and developed by Nobes et Schwenke (2006). Six cases are available: from disconnection (case I) to identity (case II), through the various cases of influence on accounting aver taxation or vice-versa. Despite the short period considered (20 years), our results confirm a de jure disconnection between Romanian financial accounting and tax accounting, as suggested by Petre and Lazar (2006). But, one should not to much rely on appearances: in many cases, the accounting practice in Romania (especially SMEs) in marked by a close relationship with taxation.
Volume (Year): (2011)
Issue (Month): 8 (December)
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References listed on IDEAS
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.:
- Jean-Luc Rossignol, 2002. "La politique fiscalo-comptable des entreprises françaises : une étude exploratoire," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 8(1), pages 89-110.
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- repec:bbz:fcpbbr:v:6:y:2009:i:1:p:42-58 is not listed on IDEAS
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