Relația dintre contabilitate și fiscalitate: conectare și deconectare

Abstract

In the last two decades, accounting and taxation have evolved significantly. The purpose of this paper is to highlight both accounting and taxation and the connection and disconnection between these two areas, which are based on different principles and laws. Like any economic science, both accounting and taxation are based on certain principles, functions and specific rules that characterize and distinguish between them. The aims and objectives of these two separate sciences (accounting and taxation) are intended to link the financial-accounting information for making correct decisions for each period. In the literature, the opinions of economists on the relationship between accounting and taxation worldwide, determined the existence of two major accounting systems: the continental model and the Anglo-Saxon model. Accounting is seen as a source and a tool that provides pure and objective information for all its users, then the tax authorities must accept the data provided by the accounting when determining the tax burdens of the entity. JEL: M41, H21; CZU: 336.226.11.