THE IMPACT OF DISCONNECTION OF ACCOUNTANCY FROM TAXATION ON THE SHARE RESULT

Adrian Grosanu (), Rachisan Paula Ramona () and Berinde Sorin Romulus ()
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Rachisan Paula Ramona: UNIVERSITATEA BABES-BOLYAI din CLUJ-NAPOCA, FACULTATEA DE BUSINESS
Berinde Sorin Romulus: UNIVERSITATEA BABES-BOLYAI din CLUJ-NAPOCA, FACULTATEA DE BUSINESS

Annals of Faculty of Economics, 2010, vol. 1, issue 2, 862-867

Abstract: The opinions regarding the optimum of accounting-taxation ratio are divided between the supporters of the disconnection between accountancy and taxation, on the one hand, and those of the connection between accountancy and taxation, on the other hand. A great number of scientists' points of view converge to the idea that the emergence of the accounting science was determined by fiscal reasons. During those days the single reason of accountancy was indeed that of determining the taxable base and starting from these premises the hypothesis that relates accountancy to taxation does not seem so old-fashioned. But along with the general development of economy we observe the coming forth of new and important participants to the economical activity, these being directly interested in the growth of the activity of the enterprise in question and providing them with information could no longer be overlooked.

Keywords: Disconection; Deferred taxation; Inflationary phenomenon; Accounting gross profit. (search for similar items in EconPapers)
JEL-codes: M M41 (search for similar items in EconPapers)
Date: 2010
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