Principii Contabile si Reguli Fiscale

Accounting Principles and Fiscal Rules

Marin Ciumag

MPRA Paper from University Library of Munich, Germany

Abstract: Comparative analysis of the rules of tax and accounting, highlights that between them there are differences, in addition to many common factors to which they appeal. Manifestation of the concrete that is given by the differences, usually the result of accounting and taxation. in relation to other tax, noted that there are cases where parts of the value added tax affects spending the situation contrary to the rule of neutrality of the tax in relation to the outcome (this is what is called the remaining value added tax). To identify these differences, analysis of the way in which the principles of accounting is influenced by considerations of tax can be significant.

Keywords: accounting principles; rules of tax; accounting of tax; tax effects (search for similar items in EconPapers)
JEL-codes: E62 H8 M41 (search for similar items in EconPapers)
Date: 2004-09-12
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