ciumag, marin (2005): Informatia contabila si controlul fiscal. Published in: Conferinta Stiintifica Internationala Economie si Globalizare , Vol. Editia, No. ISBN 973-742-094-2 (31. January 2006): pp. 111-118.
Download (142Kb) | Preview
The essential characteristic of taxable matter is its great diversity, consequence of multiple forms under which income is in economy. Regarding some taxes, the taxable matter can be mistaken for the tax basis, while, regarding other taxes it constitutes a resultant of the unification of many elements or application of some diminution procedures of taxable matter. This paper debate about the evaluation methods of taxable matter, the existence or non-existence of deductions of some elements, in order to determine taxable basis, the characteristics of quotations and the application methods of those ones, to whom is added the influence of decreases and increases, constitute elements of technical nature.
|Item Type:||MPRA Paper|
|Original Title:||Informatia contabila si controlul fiscal|
|English Title:||Tax Information and Tax Audit|
|Keywords:||tax audit, tax information, evaluation methods|
|Subjects:||E - Macroeconomics and Monetary Economics > E6 - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, Macroeconomic Policy, and General Outlook > E62 - Fiscal Policy
M - Business Administration and Business Economics; Marketing; Accounting > M4 - Accounting and Auditing > M41 - Accounting
|Depositing User:||Marin Ciumag|
|Date Deposited:||15. Jul 2009 13:45|
|Last Modified:||14. Feb 2013 19:00|
1. Bouquin H. – Compatibilite de Gestion, Edition Economica, Paris, 2003
2. Calin O., Carstea Gh. – The Administration Book-keeping and the Costs Calculation, Altos Press, Bucharest, 2003
3. Ciumag M. – The Public Institutions’ Book-keeping, 2nd edition – reviewed and added, Mirton Press, Timişoara, 2004
4. Ciumag M. – The Financial Book-keeping for small and medium companies, Ager Press, Tg-Jiu, 2002
5. Fruja I., Jivan Al. – The Marketing of Services, the 1st part, Nero-G Press, Timişoara, 1999
6. Jivan A. – Modern Services – A Challenge for the Economical Theory and Practice, Mirton Press, Timişoara 1996
7. Pop. A. – Romanian Financial Book-keeping, Intelcredo Press, Deva, 2003
8. The book-keeping law no. 82/1991, republished, MO 454/2008, with the subsequent changes and completions
9. Law no. 571/2003 regarding the Fiscal code , with the subsequent changes and completions
10. HG no. 44/2004 for the approval of the Methodological Norms to apply the Law no. 571/2003 regarding the Fiscal code , MO no. 112/2004.
11. The collections of the special magazines 2003-2005; Public Finances and Book-keeping; The book-keeping, the Expertise and the Business Audit; The Economist; The Economical Tribune; The Economical Truth.