Munich Personal RePEc Archive

The Taxation and Accountancy of Luncheon Voucher

Ciumag, Marin (2008): The Taxation and Accountancy of Luncheon Voucher. Forthcoming in: Conferinta Anuala Internationala AN White Head

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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

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