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

  • Costel Istrate


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

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.

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Paper provided by HAL in its series Post-Print with number hal-00650468.

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Date of creation: 10 May 2011
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Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France., 2011
Handle: RePEc:hal:journl:hal-00650468
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  1. Christopher Nobes & Ester Oliveras & Xavier Puig, 2004. "The changing relationship between tax and financial reporting in Spain," Economics Working Papers 782, Department of Economics and Business, Universitat Pompeu Fabra.
  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.
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