Évolutions récentes de la relation entre la comptabilité et la fiscalité en Roumanie

Costel Istrate

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Abstract: Trying to credibly describe the Romanian relationship between accounting and taxation, we applied the method proposed by Lamb et al. (1998) and developed by Nobes et Schwenke (2006). Six cases are available : from disconection (case I) to identity (case II), through the various cases of influence on accounting aver taxation or vice-versa. Despite the short period considered (20 years), aur results confirm a de jure disconnection between Romanian financial accounting and tax accounting (as suggested by Lazăr and Petre, 2005). But, one should not to much rely on appearances: in many cases, the accounting practice in Romania (especially SMEs) in marked by a close relationship with taxation.

Keywords: accounting; taxation; (dis)connection; Romania; comptabilité; fiscalité; (dé)connexion; Roumanie (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650468
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Citations: View citations in EconPapers (2)

Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00650468

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