CHALLENGES OF ENVIRONMENTAL ACCOUNTING AND TAXATION IN ROMANIA

Blidisel Rodica Gabriela (), Adina Popa and Farcane Nicoleta ()
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Blidisel Rodica Gabriela: West University of Timisoara, Faculty of Economics and Business Administration
Farcane Nicoleta: West University of Timisoara, Faculty of Economics and Business Administration

Annals of Faculty of Economics, 2011, vol. 1, issue 1, 539-544

Abstract: Environmental problems that have arisen all over the world are concerning many controversial aspects that were created due to the advance of industrialization in tandem with scientific and technological development. For solving these problems, in the past 40 years many international and national organizations have adopted a substantial and diverse range of environmental measures aimed to improving the quality of the environment. Our research aims to highlight how Romanian authorities face the problems regarding environment. To accomplish our objective we trace two main directions of the study, firstly we conduct an analytical investigation of green accounting regulations and secondly we describe the environmental fiscal policy at national level and their impact on Romanian companies.

Keywords: environment; green accounting; fiscal policy; regulations (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2011:i:1:p:539-544

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