Income Tax: The Relationship between Accounting and Taxation

Lazari, Liliana; Vieru, Roman

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dc.contributor.author	Lazari, Liliana
dc.contributor.author	Vieru, Roman
dc.date.accessioned	2024-01-19T09:05:53Z
dc.date.available	2024-01-19T09:05:53Z
dc.date.issued	2023-12
dc.identifier.issn	2537-6179;1857-436X
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/3010
dc.description	LAZARI, Liliana, VIERU, Roman. Income Tax: The Relationship between Accounting and Taxation. Eastern European Journal of Regional Studies. December 2023, vol. 9, issue 2, pp. 192-203. ISSN 2537-6179. E-ISSN 1857-436X.	en_US
dc.description.abstract	The present research focuses on the study of income tax through the lens of accounting and the lens of taxation by establishing the interdependence links that are formed. The taxation of entities' income and profits is a particularly important component of any tax system, but also of how it is determined, calculated, recorded, and reported (by accounting) for each entity. In this context, this research addresses the relationship between accounting and taxation with regard to income tax, starting from the principles on which it is based, the reporting period, and the regulatory framework. UDC: 657.446:336.226.1(478); JEL: M41, H29; DOI: https://doi.org/10.53486/2537-6179.9-2.13	en_US
dc.language.iso	en	en_US
dc.publisher	ASEM	en_US
dc.relation.ispartofseries	Eastern European Journal of Regional Studies;vol. 9, issue 2
dc.subject	income tax	en_US
dc.subject	accounting	en_US
dc.subject	taxation	en_US
dc.subject	accounting information	en_US
dc.subject	tax reporting	en_US
dc.title	Income Tax: The Relationship between Accounting and Taxation	en_US
dc.type	Article	en_US