THE SEPARATION BETWEEN ACCOUNTING PROFESSION AND TAX PROFESSION IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT IN ROMANIA

Mihaela-Nicoleta Bacanu
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Mihaela-Nicoleta Bacanu: THE BUCHAREST UNIVERSITY OF ECONOMIC STUDIES

Annals - Economy Series, 2016, vol. 3, 129-133

Abstract: The relation between accounting and taxation is a complex issue. The development of this relation is still in progress in Romania. The purpose of this paper is to analyze the evolution of the accounting and tax profession in Romania for the last twenty-five years and to establish the moment of the separation between the two professions and the impact of this separation on the application of the accounting and taxation treatments, in the context of the sustainable development. This evolution is important to the three dimensions of sustainable development. In this paper it will be taken into consideration a theoretical and qualitative research using as methodology the analysis of the social documents: the regulations regarding the profession of chartered accountant and the profession of tax advisory. The starting point in this research is the fall of the communism when Romania is in research of a new identity. There can be identified three major stages of evolution: between 1990-2000 when the accountant was really important for accounting and fiscal issues, between 2001-2006 when the accountant professionals and tax professionals had different activities and after 2007 when there appeared the Chamber of Tax Consultants and the two professions have been separated through two professional bodies.

Keywords: accounting; taxation; professionals; relation; evolution (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2016:v:3:p:129-133

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