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Study about the Relationship between Accounting and Taxation. Proposals for Disconnection

Author

Listed:
  • MARIANA GURĂU

    (Finance – Accountancy Department, „Nicolae Titulescu” University, 185 Calea Văcăreşti, 4th District, Bucharest, ROMANIA)

  • MARIA ZENOVIA GRIGORE

    (Finance – Accountancy Department, „Nicolae Titulescu” University, 185 Calea Văcăreşti, 4th District, Bucharest, ROMANIA)

Abstract

The observation that many practitioners, by virtue of strong dependence between accounting and taxation encountered in our country after years of "90, find with difficulty the way to detachment of accounting and taxation by making cautious steps, lack of courage, was the impulse for choosing this research topic. Therefore, we consider that research in accounting and taxation field must represent the combination of information obtained as a result of theoretical research with information from economic reality. By its content, this study, perform extensive research on the intersection of accounting information with tax elements, combination oriented to disconnection between the two areas.

Suggested Citation

  • Mariana Gurău & Maria Zenovia Grigore, 2015. "Study about the Relationship between Accounting and Taxation. Proposals for Disconnection," Global Economic Observer, "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences;Institute for World Economy of the Romanian Academy, vol. 3(1), pages 95-100, May.
    • Handle: RePEc:ntu:ntugeo:vol3-iss1-15-095
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    Cited by:

    1. Cristina TIMOFTE (COCA) & Simona-Maria TANASĂ (BRÎNZARU), 2018. "Illustrating the Relationship Between Accounting and Taxation – A Romanian Approach. The Ishikawa Diagram," Book chapters-LUMEN Proceedings, in: Carmen NĂSTASE (ed.), The 14th Economic International Conference: Strategies and Development Policies of Territories: International, Country, Region, City, Location Challen, edition 1, volume 6, chapter 36, pages 413-420, Editura Lumen.

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