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The Impact Of Disconnection Of Accountancy From Taxation On The Share Result

Author

Listed:
  • GROSANU ADRIAN

    (UNIVERSITATEA BABES-BOLYAI din CLUJ-NAPOCA, FACULTATEA DE STIINTE ECONOMICE SI GESTIUNEA AFACERILOR)

  • RACHISAN PAULA RAMONA

    (UNIVERSITATEA BABES-BOLYAI din CLUJ-NAPOCA, FACULTATEA DE BUSINESS)

  • BERINDE SORIN ROMULUS

    (UNIVERSITATEA BABES-BOLYAI din CLUJ-NAPOCA, FACULTATEA DE BUSINESS)

Abstract

The opinions regarding the optimum of accounting-taxation ratio are divided between the supporters of the disconnection between accountancy and taxation, on the one hand, and those of the connection between accountancy and taxation, on the other hand. A great number of scientists' points of view converge to the idea that the emergence of the accounting science was determined by fiscal reasons. During those days the single reason of accountancy was indeed that of determining the taxable base and starting from these premises the hypothesis that relates accountancy to taxation does not seem so old-fashioned. But along with the general development of economy we observe the coming forth of new and important participants to the economical activity, these being directly interested in the growth of the activity of the enterprise in question and providing them with information could no longer be overlooked.

Suggested Citation

  • Grosanu Adrian & Rachisan Paula Ramona & Berinde Sorin Romulus, 2010. "The Impact Of Disconnection Of Accountancy From Taxation On The Share Result," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 862-867, December.
    • Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:862-867
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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n2/137.pdf
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    More about this item

    Keywords

    Disconection; Deferred taxation; Inflationary phenomenon; Accounting gross profit.;
    All these keywords.

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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