The impact of Romania’s accession to the European Union on the accounting and tax information
In the context of expansion and multiplication of international economic relations, in general, and of intra-Community commercial transactions, in particular, where the goods and capital markets are developing at a rapid pace, ignoring national boundaries, accounting systems are necessary in order to provide through annual financial statements, as synthesis statements, with comparable information between the different states of the world, regardless of the region of origin. Taking into account this need and based on the definition and valences of the Romanian accounting management in the EU accession conditions, it seemed fit to me to analyze the impact that intra-Community commercial transactions had on the tax and accounting information; such analysis will give me the opportunity of making tax and accounting proposals designed to harmonize the intra-Community tax system in terms of value added tax.
Volume (Year): XVIII (2012)
Issue (Month): (May)
|Contact details of provider:|| Postal: Str. Daliei nr. 1/A, 300558 Timişoara|
Phone: 0256-202931 int. 115
Web page: http://fse.tibiscus.ro/
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Lucia PALIU-POPA, 2010. "Tax Treatment Of Non-Transfers," The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 10(1(11)), pages 117-124, June.
- Paliu -Popa Lucia, 2009. "Tax treatment specific to intra community commercial business transactions – acquisition and intra-community supply of goods –," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 81-94, November.
When requesting a correction, please mention this item's handle: RePEc:tdt:annals:v:xviii:y:2012:p:68-75. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ramona Violeta Vasilescu)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.