The Impact of Accounting and Fiscal Regulations on Corporate Income Tax Information Provided to Stakeholders

Nicu Popa () and Adriana Florina Popa ()
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Nicu Popa: Bucharest University of Economic Studies
Adriana Florina Popa: Bucharest University of Economic Studies

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 2, 539-545

Abstract: In an unstable and uncertain current economic context, taxation plays an important role especially in countries where an acceleration of fiscal consolidation is attempted. Moreover, analyzed from the internal market point of view, taxation is responsible for shortages and prevents economic operators to make full use of their resources. The company reports financial performance that the tax authorities do not always accept, considering the company to be more or less efficient than reported. This informational asymmetry is due to the expectations of end users of accounting information whose interests are different. Despite the significance of the corporate income tax in relation to the result, information provided by financial statements is one of the least understood. Our intention is to determine whether the changes have impact on the information reporting needs of all interested parties in terms of result and corporate income tax in Romania.

Keywords: information; stakeholders; result; corporate tax; tax regulations (search for similar items in EconPapers)
JEL-codes: H25 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:2:p:539-545

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