INCOME TAX: THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION

Liliana Lazari and Roman Vieru

Eastern European Journal for Regional Studies (EEJRS), 2023, vol. 9, issue 2, 192-203

Abstract: The present research focuses on the study of income tax through the lens of accounting and the lens of taxation by establishing the interdependence links that are formed. The taxation of entities' income and profits is a particularly important component of any tax system, but also of how it is determined, calculated, recorded, and reported (by accounting) for each entity. In this context, this research addresses the relationship between accounting and taxation with regard to income tax, starting from the principles on which it is based, the reporting period, and the regulatory framework

Keywords: income tax; accounting; taxation; accounting information; tax reporting (search for similar items in EconPapers)
JEL-codes: H29 M41 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:aem:journl:v:9:y:2023:i:2:p:192-203

DOI: 10.53486/2537-6179.9-2.13

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