Contabilitate și fiscalitate: tangențe și divergențe

Abstract

The study presents in parallel the specificities of accounting and fiscality, as well as the interferences between these two areas. By content and manners of approaching concepts specific to the theme, by the value of the presented information, this research opens up new horizons in a current field, which raises debates and different views of these two sciences. The demarcation boundaries between accounting and fiscality can not be achieved, because these two areas of research are extremely vast and have multiple valences. Thus, while accounting seeks to present the entity's financial statements to the user with the most useful information in decision-making, fiscality is intended to determine a correct tax base. Relationships between accounting and taxation are alignment relationships, because the provision of facilities is facilitated by their accounting. JEL. G21, H21, M21, M41