Fiscal Management between Fiscality and Accounting

Mirela-Oana Pintea ()

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 2, 1302-1306

Abstract: The existence and functioning of economic entities take place in an environment where the state through its fiscal institutions, makes its presence felt strongly and continuously through a number of laws, decrees, regulations, orders, circulars issued, published, repealed wholly or partially, republished, added, revised, refined or suspended. So, we can say with certainty that taxes influence economic decisions taken on every day base. Therefore in the management of a company has its defined place the fiscal management, that involves managing the fiscal side of the activities within the entity. Through this study we try to present the concept of fiscal management, concept insufficiently discussed in the literature, concept that is at the convergence between fiscality and accounting.

Keywords: fiscality; accounting; business management; fiscal management. (search for similar items in EconPapers)
JEL-codes: H20 H32 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1302-1306

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