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Principii Contabile si Reguli Fiscale
[Accounting Principles and Fiscal Rules]


  • Ciumag, Marin


Comparative analysis of the rules of tax and accounting, highlights that between them there are differences, in addition to many common factors to which they appeal. Manifestation of the concrete that is given by the differences, usually the result of accounting and taxation. in relation to other tax, noted that there are cases where parts of the value added tax affects spending the situation contrary to the rule of neutrality of the tax in relation to the outcome (this is what is called the remaining value added tax). To identify these differences, analysis of the way in which the principles of accounting is influenced by considerations of tax can be significant.

Suggested Citation

  • Ciumag, Marin, 2004. "Principii Contabile si Reguli Fiscale
    [Accounting Principles and Fiscal Rules]
    ," MPRA Paper 14963, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:14963

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    More about this item


    accounting principles; rules of tax; accounting of tax; tax effects;

    JEL classification:

    • H8 - Public Economics - - Miscellaneous Issues
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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