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Study Regarding the Obligation of Financial Accounting Reports Regarding the Merging of the Fiscal Statements of the Economic Agents

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  • Cristina-Valeria Laslo

    („1st of December 1918†University of Alba Iulia)

Abstract

Accounting has a special role in the economy, and its tax implications cannot be denied by anyone. This results from the accounting and fiscal regulations applicable in Romania, although the ideal of preferences is the detaching taxation from accounting. In this situation, the integrated approach of some investigations regarding the union of some fiscal declarations is necessary. In this article, we have analyzed a project to combine the statements D100, D300, D301, D311 and we identified the positive and negative consequences of this merger from the point of view of the economic agents. An advantage identified was the reduction of the workload by merger and a disadvantage is that the correlation of these documents requires a greater attention.

Suggested Citation

  • Cristina-Valeria Laslo, 2019. "Study Regarding the Obligation of Financial Accounting Reports Regarding the Merging of the Fiscal Statements of the Economic Agents," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 779-782, December.
    • Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:779-782
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    More about this item

    Keywords

    accounting regulations; financial statements; tax return; small and medium-sized enterprises;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models

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