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- Title
THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION - THE ROMANIAN ACCOUNTING ENVIRONMENT.
- Authors
Cuzdriorean, Dan Dacian; Albu, Cătălin Nicolae; Albu, Nadia
- Abstract
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.
- Subjects
ROMANIA; ACCOUNTING; TAX research; TAX reform; ACCOUNTING changes
- Publication
Annals of the University of Oradea, Economic Science Series, 2012, Vol 21, Issue 1, p894
- ISSN
1222-569X
- Publication type
Article