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Connection, Interconnection And Disconnection Between Accounting And Fiscality

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  • Marilena-Roxana Zuca

    (Romanian-American University, Bucharest, Romania)

Abstract

As a result of the occurrence of phenomena and processes of economic nature at the level of the economic entity and their recording in the accounting records, a series of connection, disconnection or interconnection relations are created in accounting. The connection report is created between accounting and taxation through the items recorded in the accounting records and presented in the annual financial statements, especially those items through which direct and indirect taxes are recorded, or VAT is registered. Furthermore, between these two fields of study at a global level, interconnection and disconnection relations are created, all of which has been put to good use in this chapter, but also throughout the whole research. Interconnection is usually the most visible between the elements of income taxes in accounting operations, and disconnection of accounting from taxation is usually made visible when making settlements.

Suggested Citation

  • Marilena-Roxana Zuca, 2018. "Connection, Interconnection And Disconnection Between Accounting And Fiscality," Journal of Information Systems & Operations Management, Romanian-American University, vol. 12(1), pages 117-131, May.
    • Handle: RePEc:rau:jisomg:v:12:y:2018:i:1:p:117-131
    DOI: 10.5281/zenodo.21824718
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