文章基本信息

标题：Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis
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作者：Ioan Pop ; Szilveszter Fekete, ; Dan Dacian Cuzdriorean, 等
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2013
卷号：15
期号：1
页码：81-91
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：Accounting-taxation relationship is an always challenging topic. It seems, this relationship has moved from standards to practice and from practice to perception. Is taxation influencing accounting? In this paper we studied this issue from a behavioral approach: we asked indiviuals pertaining to two separate professions (accountants and fiscal inspectors) to indicate the level of influence of certain factors. These factors describe the complex relationship between accounting and taxation. By indicating their preference, professionals revealed their choices for accounting- or fiscal-driven treatments/judgements which let us conclude on the direction and level of this influence. Our results partially support fiscal influence; contrary to our expectations, some factors seem to be accounting driven, which provide evidence for less fiscal influence on perceptional level.
关键词：relationship between accounting and taxation; practitioners’ perceptions; Romania