IMPACTUL NOILOR REGLEMENTĂRI CONTABILE ŞI FISCALE ASUPRA IMPOZITULUI PE PROFIT
IMPACT OF NEW ACCOUNTING AND TAX REGULATIONS ON INCOME TAX
Author(s): Alexandra DoroşSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: accounting regulations; tax; tax code
Summary/Abstract: Income tax is one of the major taxes inside the tax system in Romania. This paper presents the impact of new accounting and tax rules on income tax issued in 2010, by the legislation created through the Tax Code by Law no. 571/2003, Minister of Finance Order no. 3055/2009 and the Order of the Minister of Finance no. 2869/2010.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 21/2011
- Issue No: 2
- Page Range: 498-503
- Page Count: 6
- Language: Romanian
