PERFORMANCE OF THE ECONOMIC ENTITY RELATED TO THE ACCOUNTING - FISCALITY RELATIONSHIP

Alice Tinta ()
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Alice Tinta: Romanian-American University, Bucharest, Romania

Journal of Information Systems & Operations Management, 2018, vol. 12, issue 1, 191-205

Abstract: Because accounting addresses to users and it requires to be impartial on the one hand, and on the other hand, it favors the fiscal interest, and also for the fact that the principles of taxation preserve the calculation of the taxable amount, and that of the accounting require a fair image of the position and financial performance, it is necessary to achieve the conciliation of accounting with taxation. The financial decision must be based on an interdisciplinary accounting, financial and taxation study taking into account the need to link accounting to taxation. From this study it follows that for the performance of the entity and its targeting to profit, it means avoiding purchases from non-VAT suppliers. Moreover, the tax decision must be included in the financial decision.

Date: 2018
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