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Study Regarding the Obligation of Financial Accounting Reports Regarding the Merging of the Fiscal Statements of the Economic Agents

Cristina-Valeria Laslo ()
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Cristina-Valeria Laslo: „1st of December 1918†University of Alba Iulia

Ovidius University Annals, Economic Sciences Series, 2019, vol. XIX, issue 2, 779-782

Abstract: Accounting has a special role in the economy, and its tax implications cannot be denied by anyone. This results from the accounting and fiscal regulations applicable in Romania, although the ideal of preferences is the detaching taxation from accounting. In this situation, the integrated approach of some investigations regarding the union of some fiscal declarations is necessary. In this article, we have analyzed a project to combine the statements D100, D300, D301, D311 and we identified the positive and negative consequences of this merger from the point of view of the economic agents. An advantage identified was the reduction of the workload by merger and a disadvantage is that the correlation of these documents requires a greater attention.

Keywords: accounting regulations; financial statements; tax return; small and medium-sized enterprises (search for similar items in EconPapers)
JEL-codes: M40 M41 C23 (search for similar items in EconPapers)
Date: 2019
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Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:779-782