Aspects of Influence on the Accounting-Taxation Relation at the Legislative Level in Romania

Mihaela-Nicoleta Bãcanu ()
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Mihaela-Nicoleta Bãcanu: Bucharest University of Economic Studies, Faculty of Accounting

Ovidius University Annals, Economic Sciences Series, 2016, vol. XVI, issue 1, 453-457

Abstract: The relation between accounting and taxation is a subject that has been influenced over time by the various changes in the legislation. In the last years there were various changes regarding both the accounting and taxation legislation. The accounting and taxation legislation represent the most important aspects in determining the level of interdependence between the two domains. Also, the level of interdependence at the legislative level can influence the application of the legislation. The paper aim is to analyze the accounting legislation and taxation legislation applied in Romania at the moment to establish the aspects of influence in the accounting-taxation relation.

Keywords: accounting; taxation; relation; legislation; influence (search for similar items in EconPapers)
JEL-codes: H20 M41 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xvi:y:2016:i:1:p:453-457

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