CONNECTION, INTERCONNECTION AND DISCONNECTION BETWEEN ACCOUNTING AND FISCALITY

Marilena-Roxana Zuca ()
Additional contact information
Marilena-Roxana Zuca: Romanian-American University, Bucharest, Romania

Journal of Information Systems & Operations Management, 2018, vol. 12, issue 1, 117-131

Abstract: As a result of the occurrence of phenomena and processes of economic nature at the level of the economic entity and their recording in the accounting records, a series of connection, disconnection or interconnection relations are created in accounting. The connection report is created between accounting and taxation through the items recorded in the accounting records and presented in the annual financial statements, especially those items through which direct and indirect taxes are recorded, or VAT is registered. Furthermore, between these two fields of study at a global level, interconnection and disconnection relations are created, all of which has been put to good use in this chapter, but also throughout the whole research. Interconnection is usually the most visible between the elements of income taxes in accounting operations, and disconnection of accounting from taxation is usually made visible when making settlements.

Date: 2018
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.rebe.rau.ro/RePEc/rau/jisomg/SU18/JISOM-SU18-A10.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rau:jisomg:v:12:y:2018:i:1:p:117-131

Access Statistics for this article

More articles in Journal of Information Systems & Operations Management from Romanian-American University Contact information at EDIRC.
Bibliographic data for series maintained by Alex Tabusca ().