IDEAS home Printed from
MyIDEAS: Login to save this paper or follow this series

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.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:
Download Restriction: no

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

in new window

Date of creation: 2011
Date of revision:
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:
Contact details of provider: Web page:

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.:

as in new window
  1. 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.
  2. 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.
Full references (including those not matched with items on IDEAS)

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00650468. 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: (CCSD)

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.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.