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Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990

Author

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  • Costel ISTRATE

    () (Universitatea “Alexandru Ioan Cuza” Iasi, România)

Abstract

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.

Suggested Citation

  • Costel ISTRATE, 2011. "Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 8, pages 43-61, December.
  • Handle: RePEc:aic:revebs:y:2011:i:8:istratec
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    References listed on IDEAS

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    1. Ion Ionas¸cu & Mihaela Ionas¸cu & Lavinia Olimid & Daniela Artemisa Calu, 2007. "An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS)," Accounting in Europe, Taylor & Francis Journals, vol. 4(2), pages 169-206, December.
    2. repec:bbz:fcpbbr:v:6:y:2009:i:1:p:42-58 is not listed on IDEAS
    3. N. King & A. Beattie & A. -M. Cristescu & P. Weetman, 2001. "Developing accounting and audit in a transition economy: the Romanian experience," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 149-171.
    4. Ester Oliveras & Xavier Puig, 2005. "The Changing Relationship between Tax and Financial Reporting in Spain," Accounting in Europe, Taylor & Francis Journals, vol. 2(1), pages 195-207, January.
    5. E. Barbu & N. Farcane & A. Popa, 2010. "Looking for an Accounting Identity : The Case of Romania during the 20th Century," Post-Print halshs-00534741, HAL.
    6. 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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    More about this item

    Keywords

    Romania; Accounting; Taxation; (Dis)connection;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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