Divergențe și convergențe între fiscalitatea și contabilitatea veniturilor

Abstract

Accounting and taxation are two disciplines often independent of each other, but commercial companies, autonomous governments and other state institutions present a set of accounting and tax documents that need to be analyzed as a whole and not independently of each other. At this point, has always prevailed the problem of countering accounting and tax issues. One explanation is that in not all the cases the accounting treatment is the same as the tax treatment. There is a complex relationship between accounting and taxation, as accounting is a privileged source of information for tax authorities, most tax liabilities being established on the basis of the data presented by it. JEL: M41