Comparative analysis of the rules of tax and accounting, highlights that between them there are differences, in addition to many common factors to which they appeal. Manifestation of the concrete that is given by the differences, usually the result of accounting and taxation. in relation to other tax, noted that there are cases where parts of the value added tax affects spending the situation contrary to the rule of neutrality of the tax in relation to the outcome (this is what is called the remaining value added tax). To identify these differences, analysis of the way in which the principles of accounting is influenced by considerations of tax can be significant
This article seeks to examine the question of the enforceability, or not, of proof of payment of the...
The basic principle of the concept of “tax expenditures” is based on a process made up of two essent...
This paper summarizes the progress that has been made in computational general-equilibrium (CGE) mod...
Comparative analysis of the rules of tax and accounting, highlights that between them there are diff...
Les auteurs analysent les incidences d’une réduction de l’utilisation d’un impôt au profit d’un autr...
The objective of this research is to understand the perceptions of accountants, responsible for the ...
Through this article has attempted to submit the main policy measures aiming to ensure the sustainab...
peer reviewedThe Belgian Code of Companies and Associations (CCA) has substantially reformed the l...
a legitimate tax is a tax which requires careful attention to the political, sociological, legal and...
A “formal linkage” between taxable income and commercial annual accounts forms a pillar of corporate...
In Romania, the national provisions transposing EU Framework Decision 2008/909 / JHA on the applica...
State involvement in the economy and society in general was and is still a fundamental problem, bein...
The paper evaluates the implications for the conduct of monetary, fiscal, and financial policy of th...
From a juridical point of view, an entity is considered in difficulty in the situation of payments’ ...
As stated also in the title of the paper, the analysis proposed is contrary to normative microeconom...
This article seeks to examine the question of the enforceability, or not, of proof of payment of the...
The basic principle of the concept of “tax expenditures” is based on a process made up of two essent...
This paper summarizes the progress that has been made in computational general-equilibrium (CGE) mod...
Comparative analysis of the rules of tax and accounting, highlights that between them there are diff...
Les auteurs analysent les incidences d’une réduction de l’utilisation d’un impôt au profit d’un autr...
The objective of this research is to understand the perceptions of accountants, responsible for the ...
Through this article has attempted to submit the main policy measures aiming to ensure the sustainab...
peer reviewedThe Belgian Code of Companies and Associations (CCA) has substantially reformed the l...
a legitimate tax is a tax which requires careful attention to the political, sociological, legal and...
A “formal linkage” between taxable income and commercial annual accounts forms a pillar of corporate...
In Romania, the national provisions transposing EU Framework Decision 2008/909 / JHA on the applica...
State involvement in the economy and society in general was and is still a fundamental problem, bein...
The paper evaluates the implications for the conduct of monetary, fiscal, and financial policy of th...
From a juridical point of view, an entity is considered in difficulty in the situation of payments’ ...
As stated also in the title of the paper, the analysis proposed is contrary to normative microeconom...
This article seeks to examine the question of the enforceability, or not, of proof of payment of the...
The basic principle of the concept of “tax expenditures” is based on a process made up of two essent...
This paper summarizes the progress that has been made in computational general-equilibrium (CGE) mod...