Study Regarding The Impact Of The Fiscal Factor On The Professional Accountant Behavioural Mutations

The study establishes as objective the identification and analysis of tax changes which occurred in the beginning of 2017, commented particularly in connection with the most significant impact within the mass of accounting professionals. For achieving this objective, a research methodology was used, which was based on inventory of tax related legal norms and of reactions of those affected by legislative amendments. The study subjects were selected, observed, challenged and analyzed by means of groups established based on financial accounting domain within the framework of the most used social network in our country. Even though it was obvious that the policy changes shall automatically generate fiscal changes as well, the accounting professional accuses the speed and lack of consistency of these changes. The essential contributions of the study concern the identification of certain elements according to which, the role and purpose of the professional accountant suffer major changes, mutations which have already been occurring for a long time and merely strengthen the negative trend. The national tax system is further placed, from different points of view, in an extremely volatile area, and it distances itself progressively from the principles which should govern it. Confusions and mixture of accounting and tax rules lead to interpretations and decisions which sometimes severally affect the purpose of financial statements. The taxation trap is felt in all environments of training and development of the professional accountant, and the accounting rule solely becomes subordinated to fiscal exigencies. Professional accountants become so infected with the fiscal aspects that no accounting regulation consideration or professional reasoning can be considered a remedy. Moreover, academia is also affected by the all the more frequent occurrences of the unconditional reflexes of the new principle: the prevalence of the tax system against the accounting rules. Reflections of the study should represent a starting point in identifying, analyzing and reconciling all the factors that erode the economic environment, the role and behaviour of the professional accountant.