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Dănuţ CHILAREZ; George Sebastian ENE;
  • 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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    [4] Istrate, C., (2000), Fiscalitatea şi contabilitatea în cadrul firmei [Fiscality and Accounting within the Firm], Iaşi, Polirom.

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    [6] Johansson, E., Tranberg, J., (2007), Disconnection between accounting and taxation; possibility or compulsion? Thesis in business economics, School of Business Economics and Law, Goteborg University: Retrived from 07-80M.pdf

    [7] Morariu, A. (coord.), (2005), Contabilitate si fiscalitate - în dezvoltarea firmei [Accounting and Fiscality in the Development of the Firm], vol. I and II, Constanţa, Ex Ponto.

    [8] Răileanu, V. Raileanu A., (2009), Abordări contabile si fiscale privind impozitele [Accounting and Fiscal Approaches on Taxes], Bucureşti, Ed. Economică,

    [9] Ristea M., (1998), Contabilitatea între interesul fiscal şi gestionar [Accounting between the Fiscal and Managerial Interest], Bucureşti, Tribuna Economică, Bucureşti

    [10] Norberg, C., (2007), Accounting and Taxation, Kari Tikka memorial lecture, EATLP, Retrived from: ari%20Tikka%20mem%20lecture%202007.pdf

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