CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION

Article OPEN
Dănuţ CHILAREZ; George Sebastian ENE;
(2014)
  • Publisher: Romanian Foundation for Business Intelligence
  • Journal: Cross-Cultural Management Journal, issue 30 April, pages 28-36 (issn: 2286-0452)
  • Publisher copyright policies & self-archiving
  • Subject: fiscal risk | Management, Fiscality, Fiscal management, Fiscal optimisation, Fiscal efficiency, Fiscal risk | HF5001-6182 | Business | Sociology (General) | HM401-1281 | management | fiscal management | fiscal optimisation | fiscal efficiency | management, fiscality, fiscal management, fiscal optimisation, fiscal efficiency, fiscal risk.
    • jel: jel:G32 | jel:M41
    acm: ComputingMilieux_THECOMPUTINGPROFESSION

As economic entities in Romania are still in a relationship of interdependence between the accounting interest and the fiscal one, it makes the application of one or another accounting treatment under different circumstances on the transactions specific to the activity ... View more
  • References (10)

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