Principii Contabile si Reguli Fiscale

Ciumag, Marin (2004): Principii Contabile si Reguli Fiscale. Published in: Revista Scientia , Vol. 9, (14 September 2004): pp. 97-103.

Abstract

Comparative analysis of the rules of tax and accounting, highlights that between them there are differences, in addition to many common factors to which they appeal. Manifestation of the concrete that is given by the differences, usually the result of accounting and taxation. in relation to other tax, noted that there are cases where parts of the value added tax affects spending the situation contrary to the rule of neutrality of the tax in relation to the outcome (this is what is called the remaining value added tax). To identify these differences, analysis of the way in which the principles of accounting is influenced by considerations of tax can be significant.

• Item Type: MPRA Paper
• English Title: Accounting Principles and Fiscal Rules
• Language: Romanian
• Keywords: accounting principles, rules of tax, accounting of tax, tax effects
• Subjects: H - Public Economics > H8 - Miscellaneous Issues; E - Macroeconomics and Monetary Economics > E6 - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook > E62 - Fiscal Policy; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting

References

Bouquin H. – Compatibilite de Gestion, Edition Economica, Paris, 2003

Calin O., Carstea Gh. – Contabilitatea de gestiune şi calculaţia costurilor, Editura Altos Press, Bucureşti, 2003

Ciumag M. – Contabilitatea instituţiilor publice, ediţia a II-a – revizuită şi adăugată, Editura Mirton, Timişoara, 2004

Ciumag M. – Contabilitatea financiară pentru întreprinderi mici şi mijlocii, Editura Ager, Tg-Jiu, 2002

Fruja I., Jivan Al. – Marketingul serviciilor, partea I-a, Editura Nero-G, Timişoara, 1999

Jivan A. – Serviciile moderne – o provocare pentru teoria şi practica economică, Editura Mirton, Timişoara, 1996

Pop A. – Contabilitatea financiară românească, Editura Intelcredo, Deva, 2003

Legea contabilităţii nr. 82/1991, cu modificările şi completările ulterioare

Legea nr. 571/2003 privind Codul fiscal, cu modificările şi completările ulterioare

HG nr. 44/2004 pentru aprobarea Normelor metodologice de aplicare a Legii nr. 571/2003 privind Codul fiscal, MO nr. 112/2004