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The impact of Romania’s accession to the European Union on the accounting and tax information

  • Lucia PALIU-POPA



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.

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Article provided by Faculty of Economics, Tibiscus University in Timisoara in its journal Anale. Seria Stiinte Economice. Timisoara.

Volume (Year): XVIII (2012)
Issue (Month): (May)
Pages: 68-75

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Handle: RePEc:tdt:annals:v:xviii:y:2012:p:68-75
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  1. 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.
  2. 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.
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