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Perspectives Regarding The Taxation System In Romania

  • SORIN BERINDE

    ()

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

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    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

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    File URL: http://tbs.ubbcluj.ro/RePEc/bbn/journl/2009_3_14_Berinde.pdf
    File Function: Revised version, 2009
    Download Restriction: no

    Article provided by Babes-Bolyai University, Faculty of Business in its journal JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA.

    Volume (Year): (2009)
    Issue (Month): ()
    Pages:

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    Handle: RePEc:bbn:journl:2009_3_14_berinde
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