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dc.contributor.authorLazari, Liliana-
dc.contributor.authorVieru, Roman-
dc.date.accessioned2024-01-19T09:05:53Z-
dc.date.available2024-01-19T09:05:53Z-
dc.date.issued2023-12-
dc.identifier.issn2537-6179;1857-436X-
dc.identifier.urihttps://irek.ase.md:443/xmlui/handle/123456789/3010-
dc.descriptionLAZARI, 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.abstractThe 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/10.53486/2537-6179.9-2.13en_US
dc.language.isoenen_US
dc.publisherASEMen_US
dc.relation.ispartofseriesEastern European Journal of Regional Studies;vol. 9, issue 2-
dc.subjectincome taxen_US
dc.subjectaccountingen_US
dc.subjecttaxationen_US
dc.subjectaccounting informationen_US
dc.subjecttax reportingen_US
dc.titleIncome Tax: The Relationship between Accounting and Taxationen_US
dc.typeArticleen_US
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