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The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation

Author

Listed:
  • Dan Dacian Cuzdriorean

    (‘Babes-Bolyai‘ University of Cluj-Napoca Romania)

  • Dumitru Matis

    (‘Babes-Bolyai‘ University of Cluj-Napoca Romania)

Abstract

In this paper it is realized an overview of the impact of IFRS over Europeanaccounting environment in terms of tax-accounting link. Based on previous studies conductedregarding the relationship between accounting and taxation to individual financialstatements, it is developed a theoretical framework regarding the differences betweenaccounting profit and tax profit as starting point of this link. The adoption of IAS/IFRS in theEuropean Union had an important impact over the accounting environment in countrieswhere it is a binding link between accounting and taxation, this impact being in the sence ofdecreasing the link. The last part of this paper is focus on the Romanian accountingenvironment, the analysis concludes that in Romania, the adoption of IAS/IFRS had a stronginfluence, in the present the accounting regulation being conforming with the EuropeanDirectives but with important influence of IAS/IFRS.

Suggested Citation

  • Dan Dacian Cuzdriorean & Dumitru Matis, 2012. "The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-2.
  • Handle: RePEc:alu:journl:v:1:y:2012:i:14:p:2
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1420121/02.pdf
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    References listed on IDEAS

    as
    1. Oriol Amat, 1993. "The relationship between tax regulations and financial accounting: A comparison of Germany, Spain and the United Kingdom," Economics Working Papers 46, Department of Economics and Business, Universitat Pompeu Fabra.
    2. 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.
    3. Christopher Nobes & Hans Robert Schwencke, 2006. "Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption," European Accounting Review, Taylor & Francis Journals, vol. 15(1), pages 63-87.
    4. Adela Deaconu, 2012. "Accounting models and influential factors in post-communist Romania," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(2), pages 194-216.
    5. 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.
    6. 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.
    7. Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012. "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 412-434.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    relationship between accounting and taxation; IAS/IFRS; European Union;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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