IDEAS home Printed from https://ideas.repec.org/a/cbu/jrnlec/y2016v3p129-133.html
   My bibliography  Save this article

The Separation Between Accounting Profession And Tax Profession In The Context Of Sustainable Development In Romania

Author

Listed:
  • MIHAELA-NICOLETA BACANU

    (THE BUCHAREST UNIVERSITY OF ECONOMIC STUDIES)

Abstract

The relation between accounting and taxation is a complex issue. The development of this relation is still in progress in Romania. The purpose of this paper is to analyze the evolution of the accounting and tax profession in Romania for the last twenty-five years and to establish the moment of the separation between the two professions and the impact of this separation on the application of the accounting and taxation treatments, in the context of the sustainable development. This evolution is important to the three dimensions of sustainable development. In this paper it will be taken into consideration a theoretical and qualitative research using as methodology the analysis of the social documents: the regulations regarding the profession of chartered accountant and the profession of tax advisory. The starting point in this research is the fall of the communism when Romania is in research of a new identity. There can be identified three major stages of evolution: between 1990-2000 when the accountant was really important for accounting and fiscal issues, between 2001-2006 when the accountant professionals and tax professionals had different activities and after 2007 when there appeared the Chamber of Tax Consultants and the two professions have been separated through two professional bodies.

Suggested Citation

  • Mihaela-Nicoleta Bacanu, 2016. "The Separation Between Accounting Profession And Tax Profession In The Context Of Sustainable Development In Romania," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 129-133, June.
    • Handle: RePEc:cbu:jrnlec:y:2016:v:3:p:129-133
    as

    Download full text from publisher

    File URL: http://www.utgjiu.ro/revista/ec/pdf/2016-03/23_MIHAELA-NICOLETA%20BACANU.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cbu:jrnlec:y:2016:v:3:p:129-133. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ecobici Nicolae The email address of this maintainer does not seem to be valid anymore. Please ask Ecobici Nicolae to update the entry or send us the correct address (email available below). General contact details of provider: https://edirc.repec.org/data/fetgjro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.