LEGISLATIVE ACCOUNTING AND FISCAL NON-CONFORMITIES

Paliu Popa Lucia
Additional contact information
Paliu Popa Lucia: CONSTANTIN BRANCUSI UNIVERSITY OF TARGU JIU, ROMANIA
Authors registered in the RePEc Author Service: Lucia Popa Paliu

Annals - Economy Series, 2016, vol. 2Special, 38-40

Abstract: In the context of the debate analysis from the last decades on the relationship between accounting and taxation, independence or dependence of the accounting rules from the tax ones and taking into consideration that the independence of the two leads to permanent and even significant differences between the accounting and tax profit, I found that certain terms are regulated differently in accounting legislation in our country compared to fiscal one or the legislation in the economic field. Taken from this perspective the main objective of this scientific approach is the identification of accounting and tax legislative nonconformities and the proposal of the ways to solve them so as to eliminate, where possible, differentiated professional interpretations.

Keywords: controversies; legal reserves; registered capital; tangible assets; fixed assets. (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.utgjiu.ro/revista/ec/pdf/2016-Special%2 ... 202/08_popapaliu.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:2016:v:2special:p:38-40

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 ( this e-mail address is bad, please contact ).