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The Taxation and Accountancy of Luncheon Voucher

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  • Ciumag, Marin

Abstract

Accounting represent a privilege source of information for the fiscal bodies, the majority of fiscal obligations are being established on the basis of accounting data. There is interdependency between accounting and taxation, which is defining in the fiscal management of the enterprise. The accountancy is an element intended for obtaining pure and objective information, and therefore the intervention of taxation in accounting procedures is unacceptable. But accounting isn't perfect and therefore the fiscal body proposes itself t, as a user of the same information, to interpret them according to own interests

Suggested Citation

  • Ciumag, Marin, 2008. "The Taxation and Accountancy of Luncheon Voucher," MPRA Paper 14864, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:14864
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    File URL: https://mpra.ub.uni-muenchen.de/14864/1/MPRA_paper_14864.pdf
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    Keywords

    lucheon voucher; taxation; accountancy; fiscal obligations; fiscal management;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy

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