<abstract xmlns="http://www.w3.org/1999/xhtml">Accounting and taxation in Romania at the beginning of the third millennium are in continuous development, as a result of globalization of the world economy and of connecting the accounting and tax system to the international and European one.The confluence of the two representative cultures – Anglo-Saxon and Latin-European – has left a strong mark on the Romanian accounting and taxation.The International Financial Reporting Standards (IFRS) and the European Directives set the line to follow for both the Romanian accounting and the Romanian taxation. We get to ask whether Romania has still got its own strategies of economic, social and cultural development or we are part of a system of strategies where accounting is also included?</abstract>

Accounting and taxation in Romania at the beginning of the third millennium are in continuous development, as a result of globalization of the world economy and of connecting the accounting and tax system to the international and European one.The confluence of the two representative cultures – Anglo-Saxon and Latin-European – has left a strong mark on the Romanian accounting and taxation.The International Financial Reporting Standards (IFRS) and the European Directives set the line to follow for both the Romanian accounting and the Romanian taxation. We get to ask whether Romania has still got its own strategies of economic, social and cultural development or we are part of a system of strategies where accounting is also included?

The influence of accounting system regarding accounting and taxation of entities

„Vasile Goldis” Western University of Arad

Journal of Legal Studies

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"The influence of accounting system regarding accounting and taxation of entities"}

Accounting and taxation in Romania at the beginning of the third millennium are in continuous development, as a result of globalization of the world economy...

The influence of accounting system regarding accounting and taxation of entities

Publié en ligne: 12 mai 2016

Pages: 58 - 63

Reçu: 01 nov. 2015

Accepté: 01 janv. 2016

DOI: https://doi.org/10.1515/jles-2016-0006

Mots clés
accounting system, tax system, tax planning, harmonisation, convergence, globalisation

© 2016 Dorel Mates et al., published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

The influence of accounting system regarding accounting and taxation of entities

Publié en ligne: 12 mai 2016

Pages: 58 - 63

Reçu: 01 nov. 2015

Accepté: 01 janv. 2016

DOI: https://doi.org/10.1515/jles-2016-0006

Mots clésaccounting system, tax system, tax planning, harmonisation, convergence, globalisation

© 2016 Dorel Mates et al., published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Mots clés
accounting system, tax system, tax planning, harmonisation, convergence, globalisation