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Income tax - European and Domestic Theoretical Approach


  • Barbu Costel

    () (Valahia University of Targoviste)

  • Niþoi (Barbu) Nicoleta

    () (Valahia University of Targoviste)


Taxation of profits made by companies in general was constantly a topic discussed and interpreted, the relationship between accounting and taxation representing an area of conflict because tax principles and methods are not under the control of the company. Measurement and accounting of the accounting and tax results were conducted with different goals in mind: accounting profit reflects the application of accounting principles for fair measuring of the activity, while tax profit represents the interests of the tax authority. A possible solution to the convergence between accounting and fiscality is taxation deferred as a result of the existence of differences between accounting and tax rules.

Suggested Citation

  • Barbu Costel & Niþoi (Barbu) Nicoleta, 2013. "Income tax - European and Domestic Theoretical Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1081-1084, May.
  • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1081-1084

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    income tax; fiscality; depreciation; international accounting standards;

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation


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