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Is Accounting-Taxation Relation A Contributor To The Sustainability?

Author

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  • MIHAELA-NICOLETA BACANU

    (THE BUCHAREST UNIVERSITY OF ECONOMIC STUDIES)

Abstract

The interdependence between accounting and taxation is a much debated issue that highlights the degree of connection or disconnection between the two areas. This paper brings to the fore the relation between accounting and taxation in the context of sustainability. Both accounting and taxation are two areas that target the performance of the organizations, which are an important factor both for the economy and for society, but also for the environment. These three elements that sustainable development embraces can be directly or indirectly influenced by the relation between the two domains. By accounting a company presents a real and transparent image of his activity and through taxation are established, computed and collected taxes and fees, representing the tax revenues of the state budget. In Romania, most of the taxes are established based on the accounting results, therefore the interdependence between accounting and taxation can influence the professional judgment of the professionals and the level of revenues collected from the taxpayers. So the scope of the paper is to analyze if the relation between accounting and taxation is or not a contributor to the sustainability.

Suggested Citation

  • Mihaela-Nicoleta Bacanu, 2017. "Is Accounting-Taxation Relation A Contributor To The Sustainability?," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 224-228, August.
    • Handle: RePEc:cbu:jrnlec:y:2017:v:4:p:224-228
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    References listed on IDEAS

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    1. Florina BRAN & Carmen Valentina RADULESCU & Ildiko IOAN, 2011. "Measures of Environmental Performance," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 12(5), pages 893-900, December.
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