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Perspectives Regarding The Taxation System In Romania

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  • SORIN BERINDE

    () (Faculty of Business, Babes-Bolyai University, Cluj-Napoca, Romania)

Abstract

Regarding the perspectives for the accounting-taxation ratio in Romania, it was mentioned that they are according to the international tendencies regarding the disconnection. Taking into account some of the recent evolutions (adopting the IV Directive of the European Economic Communities) we can say that the seeds that lead (at least theoretically in the beginning) to the possibility of gradually opening the road towards an efficient accounting system, where accountancy and taxation work independently from one another, exist. This tendency becomes more certain if we take into consideration Romanian's opportunity to join the European Union. This event implies also joining the official position of the Union, regarding the aknowledgement and utilization of the international accounting norms, and at the same time the desconnection between accountancy and taxation

Suggested Citation

  • Sorin Berinde, 2009. "Perspectives Regarding The Taxation System In Romania," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
  • Handle: RePEc:bbn:journl:2009_3_14_berinde
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    File URL: http://tbs.ubbcluj.ro/RePEc/bbn/journl/2009_3_14_Berinde.pdf
    File Function: Revised version, 2009
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    Cited by:

    1. Berinde Sorin Romulus & Rachisan Paula Ramona & Grosanu Adrian, 2010. "The Romanian Accounting System And The Accounting-Taxation Ratio," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 820-825, December.

    More about this item

    Keywords

    disconnection; taxation; inflationary phenomenon; creative accounting;

    JEL classification:

    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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