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The Relationship Between Accounting And Taxation - The Romanian Accounting Environment

  • Cuzdriorean Dan Dacian

    ()

    (Universitatea Babes-Bolyai, Facultatea de Stiinte Economice si Gestiunea Afacerilor)

  • Albu Catalin Nicolae

    ()

    (Academia de Studii Economice, Facultatea de contabilitate si informatica de gestiune)

  • Albu Nadia

    (Academia de Studii Economice, Facultatea de contabilitate si informatica de gestiune)

Registered author(s):

    The paper analyses the relationship between accounting and taxation in the Romanian accounting environment. In this respect the paper illustrates the results of the main research conducted in the national and international literature in terms of the relationship between accounting and taxation in Romania and also the main research directions in terms of tax-accounting link. The paper concludes that the level of influence was decreased over time (de jure and de facto) as a result of changes made in the Romanian accounting and tax environment.

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    File URL: http://anale.steconomiceuoradea.ro/volume/2012/n1/129.pdf
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    Article provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.

    Volume (Year): 1 (2012)
    Issue (Month): 1 (July)
    Pages: 894-900

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    Handle: RePEc:ora:journl:v:1:y:2012:i:1:p:894-900
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    1. Manishi Prasad & Peter Wahlqvist & Rich Shikiar & Ya-Chen Tina Shih, 2004. "A," PharmacoEconomics, Springer Healthcare | Adis, vol. 22(4), pages 225-244.
    2. Ester Oliveras & Xavier Puig, 2005. "The Changing Relationship between Tax and Financial Reporting in Spain," Accounting in Europe, Taylor & Francis Journals, vol. 2(1), pages 195-207, January.
    3. Adela Deaconu & Irimie Popa & Anuta Buiga & Melinda Fulop, 2009. "Conceptual and Technical Study Regarding Future Accounting Regulation for SMEs in Europe," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 1(01(530)), pages 18-32, Januaary.
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