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The Romanian Accounting System And The Accounting-Taxation Ratio

Author

Listed:
  • BERINDE SORIN ROMULUS

    () (UNIVERSITATEA BABES-BOLYAI din CLUJ-NAPOCA, FACULTATEA DE BUSINESS)

  • RACHISAN PAULA RAMONA

    () (UNIVERSITATEA BABES-BOLYAI din CLUJ-NAPOCA)

  • GROSANU ADRIAN

    () (UNIVERSITATEA BABES-BOLYAI din CLUJ-NAPOCA, FACULTATEA DE STTINTE ECONOMICE SI GESTIUNEA AFACERILOR)

Abstract

In the context of a developed capital market, the dimensioning of the accounting profit is very important for investors, considering the financing of the economical entities to a higher degree than that offerred by the banking system. The disconnection between accountancy and taxation stands as an essential premise. Considering this, we find three categories of major risks to be significant, together with the expanding tendencies regarding the distortions of the accounting result, which refer especially to the Romanian accounting and taxing system: creative accountancy (a form of disconnection between accountancy and taxation), taxation (a form of connection between accountancy and taxation) and the inflationary phenomenon. Even though the latter is rather low, the particularities of the Romanian economy creates certain conditions for a significant enhancement of the effect of general frugal having important taxing implications on the decapitalization of the economic entities.

Suggested Citation

  • 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.
  • Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:820-825
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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n2/130.pdf
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    References listed on IDEAS

    as
    1. Sorin Berinde, 2009. "Perspectives Regarding The Taxation System In Romania," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
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    More about this item

    Keywords

    Accountancy and taxation; The accounting-taxation ratio; Connection/disconnection.;

    JEL classification:

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

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