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Informatia contabila si controlul fiscal

Author

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  • ciumag, marin

Abstract

The essential characteristic of taxable matter is its great diversity, consequence of multiple forms under which income is in economy. Regarding some taxes, the taxable matter can be mistaken for the tax basis, while, regarding other taxes it constitutes a resultant of the unification of many elements or application of some diminution procedures of taxable matter. This paper debate about the evaluation methods of taxable matter, the existence or non-existence of deductions of some elements, in order to determine taxable basis, the characteristics of quotations and the application methods of those ones, to whom is added the influence of decreases and increases, constitute elements of technical nature.

Suggested Citation

  • ciumag, marin, 2005. "Informatia contabila si controlul fiscal," MPRA Paper 16279, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:16279
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    More about this item

    Keywords

    tax audit; tax information; evaluation methods;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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