The Relation between Accounting Result and Tax Result in the Case of the Profit Tax

Băcanu Mihaela-Nicoleta ()
Additional contact information
Băcanu Mihaela-Nicoleta: The Bucharest University of Economic Studies

Ovidius University Annals, Economic Sciences Series, 2017, vol. XVII, issue 1, 407-412

Abstract: Accounting and taxation are two connected domains in Romania. The proof that these areconnected is the computation of the profit tax, for which the tax result is computed based on theaccounting result. The scope of the paper is to present what is the relation between accountingresult and tax result. There is a direct relation but also an indirect relation between the two results,taking into consideration the way of computing the tax result, but also the professional judgment,when the revenues and the expenses are recorded in the accounting register. The paper alsoanalyzes which one of the two results influences the other result.

Keywords: accounting result; tax result; relation; influence (search for similar items in EconPapers)
JEL-codes: H20 M41 (search for similar items in EconPapers)
Date: 2017
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://stec.univ-ovidius.ro/html/anale/ENG/2017/Section-V/3.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xvii:y:2017:i:1:p:407-412

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().