The Relationship Between Accounting And Taxation - The Romanian Accounting Environment
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.
Volume (Year): 1 (2012)
Issue (Month): 1 (July)
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Economics Working Papers
782, Department of Economics and Business, Universitat Pompeu Fabra.
- 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.
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