ISTRATE, Costel - In: Review of Economic and Business Studies (2011) 8, pp. 43-61
Trying to credibly describe the Romanian relationship between accounting and taxation, we applied the method proposed … identity (case II), through the various cases of influence on accounting aver taxation or vice-versa. Despite the short period … considered (20 years), our results confirm a de jure disconnection between Romanian financial accounting and tax accounting, as …