The Taxation and Accountancy of Luncheon Voucher

Marin Ciumag

MPRA Paper from University Library of Munich, Germany

Abstract: Accounting represent a privilege source of information for the fiscal bodies, the majority of fiscal obligations are being established on the basis of accounting data. There is interdependency between accounting and taxation, which is defining in the fiscal management of the enterprise. The accountancy is an element intended for obtaining pure and objective information, and therefore the intervention of taxation in accounting procedures is unacceptable. But accounting isn't perfect and therefore the fiscal body proposes itself t, as a user of the same information, to interpret them according to own interests

Keywords: lucheon voucher; taxation; accountancy; fiscal obligations; fiscal management (search for similar items in EconPapers)
JEL-codes: E62 E63 H87 M41 O23 (search for similar items in EconPapers)
Date: 2008-04-20
New Economics Papers: this item is included in nep-acc and nep-mac
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/14864/1/MPRA_paper_14864.pdf original version (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:pra:mprapa:14864

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().