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The ethics of tax accounting. Is there a conflict?

Author

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  • TOMA, LOREDANA OANA

Abstract

Until the last century, the business environment use a variety of tax engineers in order to distort the tax base. The starting point in calculating taxes are accounting information but in accounting, ethics standards are based on integrity, fairness and impartiality. Can be considered taxation the main factor of accounting truth distortion or the engine of creative accounting? In such cases the present paper provide a framework with which to evaluate these situations. This paper also presents a summary of the different study that analyses the history of ethics and morality in accounting and is based on account qualitative methods.

Suggested Citation

  • Toma, Loredana Oana, 2016. "The ethics of tax accounting. Is there a conflict?," MPRA Paper 72168, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:72168
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    File URL: https://mpra.ub.uni-muenchen.de/72168/1/MPRA_paper_72168.pdf
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    References listed on IDEAS

    as
    1. Diana Balaciu & Victoria Bogdan & Alina Beattrice Vladu, 2009. "A Brief Review Of Creative Accounting Literature And Its Consequences In Practice," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-16.
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    More about this item

    Keywords

    tax; accounting; ethics; morality;
    All these keywords.

    JEL classification:

    • D2 - Microeconomics - - Production and Organizations
    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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