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Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis


  • Ioan Pop
  • Szilveszter Fekete
  • Dan Dacian Cuzdriorean


Accounting-taxation relationship is an always challenging topic. It seems, this relationship has moved from standards to practice and from practice to perception. Is taxation influencing accounting? In this paper we studied this issue from a behavioral approach: we asked indiviuals pertaining to two separate professions (accountants and fiscal inspectors) to indicate the level of influence of certain factors. These factors describe the complex relationship between accounting and taxation. By indicating their preference, professionals revealed their choices for accounting- or fiscal-driven treatments/judgements which let us conclude on the direction and level of this influence. Our results partially support fiscal influence; contrary to our expectations, some factors seem to be accounting driven, which provide evidence for less fiscal influence on perceptional level.

Suggested Citation

  • Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean, 2013. "Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-7.
  • Handle: RePEc:alu:journl:v:1:y:2013:i:15:p:7

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    References listed on IDEAS

    1. 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.
    2. Costel Istrate, 2011. "Évolutions récentes de la relation entre la comptabilité et la fiscalité en Roumanie," Post-Print hal-00650468, HAL.
    3. Costel ISTRATE, 2012. "Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 243-263, June.
    4. Martin Hoogendoorn, 1996. "Accounting and taxation in Europe — A comparative overview," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 783-794.
    5. Margaret Lamb & Christopher Nobes & Alan Roberts, 1998. "International Variations in the Connections Between Tax and Financial Reporting," Accounting and Business Research, Taylor & Francis Journals, vol. 28(3), pages 173-188, March.
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    More about this item


    relationship between accounting and taxation; practitioners' perceptions; Romania;

    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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