Romania from Connection to Disconnection between Taxation and Accounting - a Comparative Analysis of the Two Areas

Bãcanu Mihaela-Nicoleta ()
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Bãcanu Mihaela-Nicoleta: Bucharest University of Economic Studies, Faculty of Accounting and Management Information Systems

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 655-659

Abstract: The relation between the taxation and accounting is an attractive subject, with various areas of researching. At the international level this relation has various classifications, but the most representative can be the dependence of the two areas or the independence. Romania is a country which has an interesting history, which influences this relation. The effects of the Romanian past events, can be observed in our days, in both of the areas. The paper aims to present what is the evolution of the relation of the two areas at the level of the legislation, and the professionals, starting with the presentation of the objectives of the taxation and accounting.

Keywords: connection; disconnection; accounting; taxation (search for similar items in EconPapers)
JEL-codes: H20 M41 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xv:y:2015:i:1:p:655-659

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