The Relation between Accounting Result and Tax Result in the Case of the Profit Tax
Accounting and taxation are two connected domains in Romania. The proof that these areconnected is the computation of the profit tax, for which the tax result is computed based on theaccounting result. The scope of the paper is to present what is the relation between accountingresult and tax result....
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2017-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
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| Online Access: | http://stec.univ-ovidius.ro/html/anale/ENG/2017/Section-V/3.pdf |