Munich Personal RePEc Archive

Informatia contabila si controlul fiscal

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.


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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.

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