Contabilitatea cheltuielilor și deducerea fiscală

Abstract

Expenditure accounting according to the methodology and mechanism of implementation, is one of the most important and difficult sectors of record of any enterprise. In close connection with the accounting of expenses is the tax deduction. An issue for entities has been and continues to be the procedure for recognizing expenses for tax purposes, because the errors in the organization of expense accounting generates costly penalties for the entity. The objectives of this research are to present the changes in the accounting of expenses and tax deduction, as well as their influence on the entrepreneurial activity. This article examines the issues of accounting for expenses and tax deductions, emphasizes the new aspects of the record of this sector, which have come with the legislative changes, as well as their influence on the entrepreneurial activity. JEL: M41