The Future of the Correlation between Taxation and Accounting in the Era of Globalization

Gheorghe Lepadatu (), Viorica Ionascu (), Ionut Mersoiu and Dragos Barladeanu

Knowledge Horizons - Economics, 2014, vol. 6, issue 3, 27-30

Abstract: Accounting-taxation correlation can outline - for the next period - by the regulation framework. From this point of view is well known that for accounting exists and is functional an international regulatory framework. International Accounting Standards represents professional obligatory standards and generally applicable to all countries that have adopted them. Taxation remains instead, even under the conditions of globalization and regionalization processes, in the national space.

Keywords: Accounting; taxation; IAS/IFRS; management of taxation (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014
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