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The Future of the Correlation between Taxation and Accounting in the Era of Globalization

Author

Listed:
  • Gheorghe Lepadatu
  • Viorica Ionascu
  • Ionut Mersoiu
  • Dragos Barladeanu

Abstract

Accounting-taxation correlation can outline - for the next period - by the regulation framework. From this point of view is well known that for accounting exists and is functional an international regulatory framework. International Accounting Standards represents professional obligatory standards and generally applicable to all countries that have adopted them. Taxation remains instead, even under the conditions of globalization and regionalization processes, in the national space.

Suggested Citation

  • Gheorghe Lepadatu & Viorica Ionascu & Ionut Mersoiu & Dragos Barladeanu, 2014. "The Future of the Correlation between Taxation and Accounting in the Era of Globalization," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(3), pages 27-30, September.
    • Handle: RePEc:khe:journl:v:6:y:2014:i:3:p:27-30
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    More about this item

    Keywords

    Accounting; taxation; IAS/IFRS; management of taxation;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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