The ethics of tax accounting. Is there a conflict?

TOMA, LOREDANA OANA (2016): The ethics of tax accounting. Is there a conflict?

Abstract

Until the last century, the business environment use a variety of tax engineers in order to distort the tax base. The starting point in calculating taxes are accounting information but in accounting, ethics standards are based on integrity, fairness and impartiality. Can be considered taxation the main factor of accounting truth distortion or the engine of creative accounting? In such cases the present paper provide a framework with which to evaluate these situations. This paper also presents a summary of the different study that analyses the history of ethics and morality in accounting and is based on account qualitative methods.

• Item Type: MPRA Paper
• Language: English
• Keywords: tax, accounting, ethics, morality
• Subjects: D - Microeconomics > D2 - Production and Organizations; D - Microeconomics > D2 - Production and Organizations > D21 - Firm Behavior: Theory; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M1 - Business Administration > M14 - Corporate Culture ; Diversity ; Social Responsibility; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting

References

Apostol, M. (2009). Problematica etică în spațiul culturii profesionale, Analele Universităţii VI: 7-14.

Balaciu D., Bogdan V., Vladu A.B. (2009). A brief review of creative accounting literature and its consequences in practice, Annales Universitatis Apulensis Series Oeconomica 11(1): 170-183.

Brașoveanu, I. (2010). Economia subterană şi corupţia:probleme majore ale economiei româneşti, Economie teoretică şi aplicată 11(552): 68-80.

Feleagă N, Malciu L. (2002). Politici şi opţiuni contabile, Editura Economică.

Horomnea, E. (2004). Bazele contabilităţii, Concepte şi aplicaţii, Editura Sedcom Libris.

Horomnea, E. (2002). Reflecții contabile despre moralitate în lumea afacerilor, Finanțe publice, contabilitate 11-12: 38-41.

Ionaşcu, I. (2005). Dinamica doctrinelor contabilităţii contemporane, Editura Economică.

Johnson, W. Brad, Ridley, Charles, R. (2008). Elements of ethics, Palgrave Macmillan: 11-22.

Léger, J.Y. (2008). La communication financiere (Bâtir et mettre en oeuvre une strategie de communication financiere), Ed.Dunod Paris.

Popescu A., Lepădatu G., Popescu G. (2009). Research Regarding the Ethics of Accounting Professionist in the Conditions of Economic-Financial Global Crisis, Audit financiar 11: 9-19.

Ristea M., Dumitru G.G., Curpăn A. M. (2008). Libertate şi conformitate în contabilitate, Congresul profesiei contabile din România, Editura CECCAR.

Ștefura, G. (2007). Bugete publice și fiscalitate, Ed. Universității Al.I.Cuza Iași.

Web Articles http://slideplayer.com/slide/7224616/