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Évolutions récentes de la relation entre la comptabilité et la fiscalité en Roumanie

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  • Costel Istrate

    () (Université Alexandru Ioan Cuza Iasi - Université Alexandru Ioan Cuza Iasi)

Abstract

Trying to credibly describe the Romanian relationship between accounting and taxation, we applied the method proposed by Lamb et al. (1998) and developed by Nobes et Schwenke (2006). Six cases are available : from disconection (case I) to identity (case II), through the various cases of influence on accounting aver taxation or vice-versa. Despite the short period considered (20 years), aur results confirm a de jure disconnection between Romanian financial accounting and tax accounting (as suggested by Lazăr and Petre, 2005). But, one should not to much rely on appearances: in many cases, the accounting practice in Romania (especially SMEs) in marked by a close relationship with taxation.

Suggested Citation

  • Costel Istrate, 2011. "Évolutions récentes de la relation entre la comptabilité et la fiscalité en Roumanie," Post-Print hal-00650468, HAL.
  • Handle: RePEc:hal:journl:hal-00650468
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650468
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    File URL: https://hal.archives-ouvertes.fr/hal-00650468/document
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    References listed on IDEAS

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    1. Ion Ionas¸cu & Mihaela Ionas¸cu & Lavinia Olimid & Daniela Artemisa Calu, 2007. "An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS)," Accounting in Europe, Taylor & Francis Journals, vol. 4(2), pages 169-206, December.
    2. Christopher Nobes & Hans Robert Schwencke, 2006. "Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption," European Accounting Review, Taylor & Francis Journals, vol. 15(1), pages 63-87.
    3. Ester Oliveras & Xavier Puig, 2005. "The Changing Relationship between Tax and Financial Reporting in Spain," Accounting in Europe, Taylor & Francis Journals, vol. 2(1), pages 195-207, January.
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    Cited by:

    1. Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean, 2013. "Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-7.
    2. Adela Deaconu & Dan Dacian Cuzdriorean, 2016. "Accounting and the state in post-communist Romania," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 5(1), pages 59-93.

    More about this item

    Keywords

    accounting; taxation; (dis)connection; Romania; comptabilité; fiscalité; (dé)connexion; Roumanie;

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