Link Between Financial And Tax Reporting Of Income Tax On Entrepreneurial Activity

In this research, a study is carried out regarding the connection between the financial reporting of the entities and the tax reporting of the taxpayers regarding the income tax from the entrepreneurial activity. The research aims to identify the ways of financial reporting of the entities catalogued according to a certain classification, opposite to the fiscal reporting regarding the taxpayers' income tax. The objective of the research is to identify the types of financial reports depending on the category of the entity and to determine the way of fiscal reporting regarding the income tax declaration from the entrepreneurial activity, with the establishment of the tax declaration form, as well as the presentation of the link between these types of reports: financial and fiscal regarding income tax. In the study, scientific research methods are used, such as the analysis of the forms of financial and fiscal reporting of the entities regarding the income tax from the entrepreneurial activity, synthesis of information, and comparison to identify the connection between the information of these reports, the inductive method for identifying solutions. The research’s results identified the relationship between the set of financial statements presented by the categories of entities from the Republic of Moldova and the type of tax declarations regarding income tax drawn up from entrepreneurial activity. Consequently, the ability to capitalize information on income tax from entrepreneurial activity is significant for users in general and particularly the state.