Income Tax: The Relationship between Accounting and Taxation

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/3010

Title:	Income Tax: The Relationship between Accounting and Taxation
Authors:	Lazari, Liliana Vieru, Roman
Keywords:	income tax accounting taxation accounting information tax reporting
Issue Date:	Dec-2023
Publisher:	ASEM
Series/Report no.:	Eastern European Journal of Regional Studies;vol. 9, issue 2
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
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.
URI:	https://irek.ase.md:443/xmlui/handle/123456789/3010
ISSN:	2537-6179;1857-436X
Appears in Collections:	2.Articole

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