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Fiscal Management between Fiscality and Accounting

Author

Listed:
  • Pintea Mirela-Oana

    (Universitatea Babeo-Bolyai Cluj-Napoca, Facultatea de atiin?e Economice oi Gestiunea Afacerilor)

Abstract

The existence and functioning of economic entities take place in an environment where the state through its fiscal institutions, makes its presence felt strongly and continuously through a number of laws, decrees, regulations, orders, circulars issued, published, repealed wholly or partially, republished, added, revised, refined or suspended. So, we can say with certainty that taxes influence economic decisions taken on every day base. Therefore in the management of a company has its defined place the fiscal management, that involves managing the fiscal side of the activities within the entity. Through this study we try to present the concept of fiscal management, concept insufficiently discussed in the literature, concept that is at the convergence between fiscality and accounting.

Suggested Citation

  • Pintea Mirela-Oana, 2012. "Fiscal Management between Fiscality and Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1302-1306, Decembre.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1302-1306
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    More about this item

    Keywords

    fiscality; accounting; business management; fiscal management.;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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