文章基本信息

标题：THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION: A BRIEF INTERNATIONAL LITERATURE REVIEW
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作者：CUZDRIOREAN DAN DACIAN
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2010
卷号：XIX
期号：01
页码：496-496–502
出版社：University of Oradea
摘要：This paper analyses the international literature regarding the relationship between accounting and taxation in the last 20 years. To this purspose we reviewed the 3 international economic databases (EMERALD, EBSCO and SCIENCE DIRECT). We have found various studies approaching this relationship, the main research being performed due to the differences between them in the accounting systems that govern the world countries.
关键词：accounting, taxation, accounting systems