INCOME TAX – A PRODUCT OF THE RECONCILIATION BETWEEN THE ACCOUNTING RESULT AND TAX RESULT
Caruntu Alexandru and
Holt Gheorghe
Additional contact information
Holt Gheorghe: Constantin Brancusi University of Targu Jiu, Faculty of Economics and Business Administration
Annals - Economy Series, 2013, vol. 2, 136-139
Abstract:
The income tax is one of the present problems of accounting, because in the most countries the rules of measuring and accounting of the accounted and tax result have been realized taking into account different objectives. If the accounted profit reflects the application of the accounted principles of real measurement activity, the tax profit represents the interests of fiscal organs in each country.
Keywords: income tax; accounting result; tax result (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:
Downloads: (external link)
http://www.utgjiu.ro/revista/ec/pdf/2013-02/21_Caruntu%20Genu,%20Holt%20Gh.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:cbu:jrnlec:y:2013:v:2:p:136-139
Access Statistics for this article
More articles in Annals - Economy Series from Constantin Brancusi University, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Ecobici Nicolae (nicu.ecobici@utgjiu.ro this e-mail address is bad, please contact repec@repec.org).