The influence of accounting system regarding accounting and taxation of entities

• Autorzy: Dorel Mates , Adriana Puscas , Antonela Ursachi , Eduard Ajtay
• Języki publikacji: EN

Abstrakty

EN

Accounting and taxation in Romania at the beginning of the third millennium are in continuous development, as a result of globalization of the world economy and of connecting the accounting and tax system to the international and European one. The confluence of the two representative cultures – Anglo-Saxon and Latin-European – has left a strong mark on the Romanian accounting and taxation. The International Financial Reporting Standards (IFRS) and the European Directives set the line to follow for both the Romanian accounting and the Romanian taxation. We get to ask whether Romania has still got its own strategies of economic, social and cultural development or we are part of a system of strategies where accounting is also included?

Słowa kluczowe

EN

accounting system; tax system; tax planning; harmonisation; convergence; globalisation; M40; M41

• Wydawca: Sciendo
• Czasopismo: Journal of Legal Studies
• Rocznik: 2016
• Tom: 17
• Numer: 31
• Strony: 58-63

Daty

wydano

2016-06-01

otrzymano

2015-11-01

zaakceptowano

2016-01-01

online

2016-05-12

Twórcy

autor

Dorel Mates

• West University of Timisoara

autor

Adriana Puscas

• „Vasile Goldis” Western University of Arad

autor

Antonela Ursachi

• Stefan cel Mare University of Suceava,

autor

Eduard Ajtay

• West University of Timisoara

Bibliografia

• 1. Istrate C., Fiscalitatea si contabilitatea in cadrul firmei, Ed. Polirom, Iasi, 2002
• 2. Mates D., Normalizarea contabilitatii si fiscalitatea intreprinderii, Ed. Mirton, Timisoara, 2003
• 3. Mates si colab, Contabilitatea evenimentelor si tranzactiilor intre standarde, directive si reglementari fiscale, Ed. Mirton, Timisoara, 2009
• 4. Mates D., Hlaciuc E., Ursachi A., Maciuca G., Accounting convergences and divergences in the context of harmonization and the compliance of national regulations with Directive 2013/34/EU, Annals of the University of Craiova, Economic Sciences Serier Journal, 2015
• 5. Ristea M., Contabilitatea si fiscalitatea intreprinderii, Ed. Tribuna Economica, Bucuresti, 1995
• 6. *** The Accounting Law no. 82/1991 as subsequently amended and Supplemented Including the GEO no. 79/2014, Official Journal 902 /11.12.2014
• 7. *** The Order of the Minister of Public Finance no. 1802/2014 on the individual financial statements and the consolidated financial statements, Official Journal 963/2014
• 8. *** The Law 227/10.09.2015 on the Fiscal Code

Identyfikatory

DOI

10.1515/jles-2016-0006