THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION - THE ROMANIAN ACCOUNTING ENVIRONMENT

THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION - THE ROMANIAN ACCOUNTING ENVIRONMENT

The paper analyses the relationship between accounting and taxation in the Romanian accounting environment. In this respect the paper illustrates the results of the main research conducted in the national and international literature in terms of the relationship between accounting and taxation in Ro...

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Main Authors: Cuzdriorean Dan Dacian, Albu Catalin Nicolae, Albu Nadia
Format: Article
Language:deu
Published: University of Oradea 2012-07-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
accounting, taxation, tax-accounting link, accounting environment, Romania
Online Access:http://anale.steconomiceuoradea.ro/volume/2012/n1/129.pdf
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spelling doaj-28c4f886f169496faa9e04525dceeb8f2020-11-25T02:42:40ZdeuUniversity of OradeaAnnals of the University of Oradea: Economic Science1222-569X1582-54502012-07-0111894900THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION - THE ROMANIAN ACCOUNTING ENVIRONMENTCuzdriorean Dan DacianAlbu Catalin NicolaeAlbu NadiaThe paper analyses the relationship between accounting and taxation in the Romanian accounting environment. In this respect the paper illustrates the results of the main research conducted in the national and international literature in terms of the relationship between accounting and taxation in Romania and also the main research directions in terms of tax-accounting link. The paper concludes that the level of influence was decreased over time (de jure and de facto) as a result of changes made in the Romanian accounting and tax environment.http://anale.steconomiceuoradea.ro/volume/2012/n1/129.pdfaccounting, taxation, tax-accounting link, accounting environment, Romania
collection DOAJ
language deu
format Article
sources DOAJ
author Cuzdriorean Dan Dacian
Albu Catalin Nicolae
Albu Nadia
spellingShingle Cuzdriorean Dan Dacian
Albu Catalin Nicolae
Albu Nadia
THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION - THE ROMANIAN ACCOUNTING ENVIRONMENT
Annals of the University of Oradea: Economic Science
accounting, taxation, tax-accounting link, accounting environment, Romania
author_facet Cuzdriorean Dan Dacian
Albu Catalin Nicolae
Albu Nadia
author_sort Cuzdriorean Dan Dacian
title THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION - THE ROMANIAN ACCOUNTING ENVIRONMENT
title_short THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION - THE ROMANIAN ACCOUNTING ENVIRONMENT
title_full THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION - THE ROMANIAN ACCOUNTING ENVIRONMENT
title_fullStr THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION - THE ROMANIAN ACCOUNTING ENVIRONMENT
title_full_unstemmed THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION - THE ROMANIAN ACCOUNTING ENVIRONMENT
title_sort relationship between accounting and taxation - the romanian accounting environment
publisher University of Oradea
series Annals of the University of Oradea: Economic Science
issn 1222-569X
1582-5450
publishDate 2012-07-01
description The paper analyses the relationship between accounting and taxation in the Romanian accounting environment. In this respect the paper illustrates the results of the main research conducted in the national and international literature in terms of the relationship between accounting and taxation in Romania and also the main research directions in terms of tax-accounting link. The paper concludes that the level of influence was decreased over time (de jure and de facto) as a result of changes made in the Romanian accounting and tax environment.
topic accounting, taxation, tax-accounting link, accounting environment, Romania
url http://anale.steconomiceuoradea.ro/volume/2012/n1/129.pdf
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AT albucatalinnicolae relationshipbetweenaccountingandtaxationtheromanianaccountingenvironment
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