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The Relationship Between Accounting And Taxation - The Romanian Accounting Environment

Author

Listed:
  • Cuzdriorean Dan Dacian

    (Universitatea Babes-Bolyai, Facultatea de Stiinte Economice si Gestiunea Afacerilor)

  • Albu Catalin Nicolae

    (Academia de Studii Economice, Facultatea de contabilitate si informatica de gestiune)

  • Albu Nadia

    (Academia de Studii Economice, Facultatea de contabilitate si informatica de gestiune)

Abstract

The paper analyses the relationship between accounting and taxation in the Romanian accounting environment. In this respect the paper illustrates the results of the main research conducted in the national and international literature in terms of the relationship between accounting and taxation in Romania and also the main research directions in terms of tax-accounting link. The paper concludes that the level of influence was decreased over time (de jure and de facto) as a result of changes made in the Romanian accounting and tax environment.

Suggested Citation

  • Cuzdriorean Dan Dacian & Albu Catalin Nicolae & Albu Nadia, 2012. "The Relationship Between Accounting And Taxation - The Romanian Accounting Environment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 894-900, July.
    • Handle: RePEc:ora:journl:v:1:y:2012:i:1:p:894-900
    as

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    File URL: http://anale.steconomiceuoradea.ro/volume/2012/n1/129.pdf
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    References listed on IDEAS

    as
    1. Ion Ionas¸cu & Mihaela Ionas¸cu & Lavinia Olimid & Daniela Artemisa Calu, 2007. "An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS)," Accounting in Europe, Taylor & Francis Journals, vol. 4(2), pages 169-206, December.
    2. Christopher Nobes & Hans Robert Schwencke, 2006. "Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption," European Accounting Review, Taylor & Francis Journals, vol. 15(1), pages 63-87.
    3. Ester Oliveras & Xavier Puig, 2005. "The Changing Relationship between Tax and Financial Reporting in Spain," Accounting in Europe, Taylor & Francis Journals, vol. 2(1), pages 195-207, January.
    4. Danuta Krzywda & Marek Schroeder, 2007. "An Analysis of the Differences between IFRS and Polish Accounting Regulations: Evidence from the Financial Statements of Listed Entities on the Warsaw Stock Exchange for the Calendar Years Ending 2001," Accounting in Europe, Taylor & Francis Journals, vol. 4(1), pages 79-107, June.
    5. Adela Deaconu & Irimie Popa & Anuta Buiga & Melinda Fulop, 2009. "Conceptual and Technical Study Regarding Future Accounting Regulation for SMEs in Europe," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 1(01(530)), pages 18-32, Januaary.
    6. Maria Gee & Axel Haller & Christopher Nobes, 2010. "The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK," Accounting in Europe, Taylor & Francis Journals, vol. 7(1), pages 97-122, June.
    7. Blake, John & Fortes, Hilary & Gowthorpe, Catherine & Paananen, Mari, 1999. "Implementing the EU accounting directives in Sweden -- practitioners' views," The International Journal of Accounting, Elsevier, vol. 34(3), pages 421-438, August.
    8. Margaret Lamb & Christopher Nobes & Alan Roberts, 1998. "International Variations in the Connections Between Tax and Financial Reporting," Accounting and Business Research, Taylor & Francis Journals, vol. 28(3), pages 173-188, March.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    accounting; taxation; tax-accounting link; accounting environment; Romania;
    All these keywords.

    JEL classification:

    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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