AMBIENTUM BIOETHICA BIOLOGIA CHEMIA DIGITALIA DRAMATICA EDUCATIO ARTIS GYMNAST. ENGINEERING EPHEMERIDES EUROPAEA GEOGRAPHIA GEOLOGIA HISTORIA HISTORIA ARTIUM INFORMATICA IURISPRUDENTIA MATHEMATICA MUSICA NEGOTIA OECONOMICA PHILOLOGIA PHILOSOPHIA PHYSICA POLITICA PSYCHOLOGIA-PAEDAGOGIA SOCIOLOGIA THEOLOGIA CATHOLICA THEOLOGIA CATHOLICA LATIN THEOLOGIA GR.-CATH. VARAD THEOLOGIA ORTHODOXA THEOLOGIA REF. TRANSYLVAN
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STUDIA NEGOTIA - Ediţia nr.3 din 2009 | |||||||
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PERSPECTIVE PRIVIND SISTEMUL DE IMPOZITARE DIN ROMÂNIA / PERSPECTIVES REGARDING THE TAXATION SYSTEM IN ROMANIA. Autori: SORIN BERINDE. |
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Rezumat: Regarding the perspectives for the accounting-taxation ratio in Romania, it was mentioned that they are according to the international tendencies regarding the disconnection. Taking into account some of the recent evolutions (adopting the IV Directive of the European Economic Communities) we can say that the seeds that lead (at least theoretically in the beginning) to the possibility of gradually opening the road towards an efficient accounting system, where accountancy and taxation work independently from one another, exist. This tendency becomes more certain if we take into consideration Romanian`s opportunity to join the European Union. This event implies also joining the official position of the Union, regarding the aknowledgement and utilization of the international accounting norms, and at the same time the desconnection between accountancy and taxation Keywords: disconnection, taxation, inflationary phenomenon, creative accounting |
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