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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)

Pour essayer de qualifier d'une manière crédible la relation comptabilité - fiscalité en Roumanie (en dépit de la période courte prise en considération - environ 20 ans), nous avons appliqué le cadre d'analyse proposé par Lamb et al. (1998) et développé par Nobes et Schwenke (2006). Six cas peuvent se présenter ainsi - de la déconnexion (cas I) à l'identité (cas II), en passant par les différents cas d'influence de l'une sur l'autre. Nos résultats confirment une déconnexion de jure entre la comptabilité et la fiscalité roumaines (comme le suggèrent Lazăr et Petre, 2005). Il ne faut tout de même pas trop se fier aux apparences (juridiques) : dans bon nombre de cas, la pratique de la comptabilité en Roumanie (surtout pour les PME) est empreinte d'une liaison étroite avec la fiscalité.

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

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Date of creation: 2011
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Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
Handle: RePEc:hal:journl:hal-00650468
Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650468/en/
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  1. 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.
  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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