 IS ACCOUNTING-TAXATION RELATION A CONTRIBUTOR TO THE SUSTAINABILITY?Mihaela-Nicoleta Bacanu
Annals - Economy Series, 2017, vol. 4, 224-228 Abstract: The interdependence between accounting and taxation is a much debated issue that highlights the degree of connection or disconnection between the two areas. This paper brings to the fore the relation between accounting and taxation in the context of sustainability. Both accounting and taxation are two areas that target the performance of the organizations, which are an important factor both for the economy and for society, but also for the environment. These three elements that sustainable development embraces can be directly or indirectly influenced by the relation between the two domains. By accounting a company presents a real and transparent image of his activity and through taxation are established, computed and collected taxes and fees, representing the tax revenues of the state budget. In Romania, most of the taxes are established based on the accounting results, therefore the interdependence between accounting and taxation can influence the professional judgment of the professionals and the level of revenues collected from the taxpayers. So the scope of the paper is to analyze if the relation between accounting and taxation is or not a contributor to the sustainability. Keywords: accounting; taxation; relation; sustainability (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2017:v:4:p:224-228 Access Statistics for this article More articles in Annals - Economy Series from Constantin Brancusi University, Faculty of Economics Contact information at EDIRC. |
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